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I'm generally much more active on New Year's Day than New Year's Eve. New Year's Day is a day for going on a nice hike somewhere or seeing six movies at the theater or whatever. New Year's Eve most years I have to work.
I would guess that the reason for New Year's Eve and Christmas Eve (and originally All Hallow's Eve) is that the big ceremonial point of the holidays actually take place over night. The point of New Year's takes place at midnight. Santa delivers presents while you're sleeping.
Plus, most people aren't having fun unless they're drinking to excess so they aren't in the mood to actually do things the next day.
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