I don't suppose it would work to make it a gift to both boys? I used to do that with things like expensive video systems or games. IDK maybe wouldn't work with headphones, would have to come with a schedule for using them lol

You probably buy them stuff all year and he doesn't. I don't really see the harm...he want's to be the good guy and give them what they want. I think you will both still instill the meaning of Christmas in them, don't you?