From a pure hilarity standpoint I'd say Garak as Santa (who is obviously part of the Obsidian Order being able to track all the kids) and Spock as an elf.
Interesting.
I would accept, but have the medical crew double check everything first. The stereotype would certainly make me think that the Ferengi would want something in return, but that would be a different discussion for later - the priority is preventing deaths by whatever means necessary.