Unless it’s something “fun” I personally chose not to blend Christmas and going to college (months away). I’m not knocking the gift you mention but getting sheets and towels you cannot even use now is about as exciting as opening underwear (unless you just really like or desperately need that kind of thing!!!)
Will he likely have a roommate? If so, you don’t know their room size, what the roommate will have to bring, what is allowed beyond essentials, etc.
Unless it’s like a laptop or iPad or something that could be useful now AND then or some other gadget, I would avoid gifts related to starting school. That’s me. Because in the end, I can’t know in December 2021 if that gift will pay off September 2022.
If he’s going to a colder climate, maybe some hiking boots, long underwear, cool hats or gloves (saw a recommendation for a Carhart beanie as a stocking stuffer).
But nothing is needed as much as money from relatives. Money money money
If he is starting fall 2022, I agree…let him enjoy Christmas without blending in freshman year of college. There will be plenty of that when he graduates from high school.
If he is currently a college freshman, I would suggest this. Get him a tiny wallet that holds only cards (like credit cards…) but put the gift cards to local food places where he goes to college in there. Pizza, coffee, icecream, bakery…he will use those!
My son has had his Sennheiser ($$$) noise canceling headphones since he was 16 or 18, I can’t remember which. They are still going strong and he’s almost 26. They are well used. He also has noise canceling ear buds, but I don’t think he likes them nearly as much.