I agree with cloakie, the 2nd one nice with all the rares, but I would go with the 1st one as it got good money making skills in the 99's and you will enjoy the account more with the 3 99's and the money you make with them you will be able train your other skills, I reckon go with 1st one.
I'd say the first one, really you aren't going to interact with the old holiday items too much in reality, and this way you don't have to recoop your stats.
Personally, id say account 2. Why get rid of the untradables that you will never be able to get on another account? Stats take nothing but patience to earn. Especially FM with the new bonfire update takes no time. Just my .02