Nice! I’ve thought of this one, but never build anything. I like this use case, because certain collections of content are built this way, and having Hugo not trip up on missing assets and instead doing the right thing is great!
There is however another solution for this, that includes more files. An _index.md file placed in content/tags/christmas/_index.md will allow you to set the proper resources to build a header.
If you are running a bilingual site, like me, this means you will need to add an _index.pt.md. As an alternative, I have used symlinks for this use case.