So he’s a upcoming (2022) college freshman???
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.