She and I both have 2 boys. Mine are 3 years older than her two and are consequently just finishing with the kind of toys her DSs would like.
I have some really good things I could pass on. She has had a lot of hand me downs already, but I usually buy new for presents. She says it's ridiculous to buy new stuff, very similar to things I already have, both on financial and environmental grounds and I agree, but if I take her at her word and really give them all 2nd hand presents how do you think it would go down? I'm particularly stressed about it this year as we are spending Christmas Day with her in-laws, who are lovely, but...
Her DC are 3 & 4 BTW and unlikely to notice or mind that the toy are 2nd hand.