[lossolo]

You are right that DNA damage inevitably accumulates and that selection (including miscarriages) weeds out embryos with severe defects but that doesn’t fully explain why a newborn’s biological age is near zero.

What scientists usually mean by "cellular age" isn’t mutation load, it’s the epigenetic and functional state of cells. During gametogenesis and early embryonic development DNA undergoes extensive repair, telomere maintenance and global epigenetic reprogramming that wipes and rewrites methylation patterns. This resets the cellular "clock" even though some mutations are passed on.

So while mutation load drifts slightly each generation, the reason babies start biologically young is this large scale reprogramming. That’s also why researchers are trying to mimic this process in adult cells (Yamanaka factors etc) to reverse aspects of aging.