And the problem is what, exactly?
According to Reuters, a Texas couple has sued a day-care center for negligence and fraud after an incident in which someone allegedly duct-taped their kid to a nap mat. A former (likely disgruntled) employee of the day-care center took the picture and sent it to the parents, claiming the boy was one of two children similarly duct-taped that day. Although, based on the picture (this is part of one provided to Reuters by the couple's law firm), that's not much of a duct-taping. A single strip? You're going to want at least two, or preferably dozens, to make sure the child is secure.
Seems like negligence to just use one, frankly.
At the very least, the reported demand of $1 million (!) seems entirely ridiculous. Doesn't seem to be any claim that the child was physically injured. Maybe he was emotionally distraught, but they're always like that when they're two, aren't they? Take him home and strap him to the Infant Soothing Device for a few hours. He'll be fine.
According to the couple's attorney, though, "[t]his is every parent's worst nightmare." It is? If this is your worst nightmare, people, you are just not worrying hard enough.