Neither, imho. I've always felt that New Year's Eve was the night to stay home and away from the amateur drinkers. My late wife and I used to celebrate it in front of the fire place, on the carpet, with a pot of fondue. And forget the New Year's resolution in the sense of the clean slate for a new year. That "weird Scottish song" is about reflecting on the past, celebrating it where appropriate and learning from it where appropriate, and if that leads to resolutions fine.