If you want a good, dependable SINGLE rifle that can do the job, the 30-06 can't be beat. However, I don't consider it the "perfect" choice for a 13 year old who may hunt elk in the future. The 270 will get the job done on any whitetail or mule deer alive. And it will have less kick than the '06. You/he could then buy an elk rifle if that day comes. Yes the 270 is adequate for elk out to reasonable distances (200 yards would be my personal max.) but is not considered one of the better "elk" rifles by the majority of hunters.
If your son is big for his age and is not "recoil shy", the '06 to begin with may be ok, otherwise, I would opt for the 270. Either gun is going to kick more than the 30-30, at least the ones I have shot.
Also, I am a big believer in putting a quality recoil pad on to replace the factory one. I love my Limbsaver pad (available at Cabelas, etc.). It uses so-called "SIMS" technology to reduce the felt reoil. All I know it that it works very well for me. With my featherweight 7mm mag, it is the difference between flinching and having a neck pain the day after shooting it and hardly noticing the recoil with no stiff neck the next day.
txhunter58
venor, ergo sum (I hunt, therefore I am)