New Year: A Time for New Beginnings?

So, every time you hear people say, "New Year is a time to make a new beginning; to set new priorities and goals, to start to program or deprogram oneself against certain social constructs", and bla bla bla. Well, I don't want to be an object to the truth, if any, of these assertions. However, I see myself more as a monkey wrench thrown between the gap of whether or not these claims are actually true. In other words, even though I am not sitting on the fence on this argument, I am flexible enough that I could easily fall on either side of the coin, be it on the affirmative side or the negative side. But before making myself vulnerable to any fall, I decided that I should first unplug myself against personal biases and sentiments in hopes of ultimately falling on a side that would provide me the best explanation possible for this proposition. Hence, I have considered a hypothetical situation in which two people are engaged in a dialogue to prove either side of the claim, that is, whether New Year is a time of new beginnings or not. I use two variables to that effect: V1 and V2. Each variable represents one of the two people involved in the exchange. V1 represents the person affirming the assertion that "the new year is a time to start afresh", whereas V2 is negating this claim. Please read below and make your own judgment in the end.?

V1: New Year is a time to make a new beginning...to set new goals and priorities...to follow new trends.

V2: No, a new year is rather the time to assess past plans and goals in order to shape our hopes for the future.

V1: Well, everything that happens must happen for the first time. So even if I must buy your argument that a new year is a time to assess the past, it follows that the process to assess and shape something has to happen for the first time before it goes on to become a routine. So, for someone who had not assessed his or her past, doing it at this point would be a new start for him or her.

V2: Well, it seems like your argument is tied to the tendency of making mistakes and setting visions, which I consider inevitable to our human nature. If that is the case, the process of assessing past plans in hopes to enhance future ones is a natural process that happens all the time based on the prevailing situation, so it cannot be contingent on a new year.

V1: No, you get it wrong! Although we make errors and set targets each year, it is only in a brand-new year that we must reassess those actions because each year hits differently. So even if the process of assessment occurred in the previous year, it would be required to reoccur or upgrade so that it fits within the scope of a different year, which comes with its own demands.?

V2: Okay, if that is the case, what would you say about unprecedented events that occur in the middle of a new year after we have set out our resolutions, for example, an outbreak of a pandemic or a situation of economic depression??

V1: Well, in such a case we will have to adjust to cope with the reality of the current situation, because like you said, they are "unprecedented" events that sprung in.?

V2: So, in this case, are we not assessing to reshape the plans we set forth for the year??

V1: We definitely are.?

V2: Okay, I guess you agree with me then that we adjust every time simply because it is part of our human nature, not because it is a requirement for a new year.

V1: Technically, but not explicitly.?

V2: Okay, let's pull the strings to a scenario where you did not fully achieve a goal you set forth in the past year, say you wanted to build a house but stopped at foundation levels. Should you discard the completion of this project in the new year and click on something new just because it's a new year?

V1: Hmmm...I guess it would be irrational to do so.?

V2: So how does that fit within the confine of your argument??

V1: Well, just because we have to set new plans does not mean we cannot complete plans we started in the past.

What do you think?