I tend not to make New Years Resolutions. I used to own 2 gyms and saw way too many people make resolutions, only to give up on them within a few weeks. It used to make me sad that so many people who were absolutely sure of what they wanted to change, but didn’t have the commitment to stick with it. I used to tell potential new members that the start of a new year was one of the worst reasons to join a gym. The best time is when you know within yourself that you need to make some changes. If that time coincides with the start of a new year, then go for it!
The same applies to my life as a crossdresser. I make the changes I need to make when I realize that I have to for my own piece of mind.
All that being said, if the new year is what it takes for someone to make that commitment to change, I will support them 100%.