In "The Gift of the Magi," what is the tone of the last passage?

Following the rather bittersweet moment at the end of the
story when Jim and Della both realise what they have sacrificed for each other, the
final paragraph of the story is written in a kind of rejoicing, optimistic and heartfelt
tone that points towards the way in which the sacrifices that Jim and Della both made,
although they could be judged as foolish and indicative of stupidity, actually are the
closest to the origins of giving Christmas presents, because of the sincere love that
such actions represented. Let us note how this passage
ends:

But in
a last word to the wise of these days, let it be said that of all who give gifts, these
two were the wisest. Of all who give an dreceive gifts, such as they are the wisest.
Everywhere they are the wisest. They are the
Magi.

The rejoicing tone is
evident in the way that Jim and Della have defied the wisdom of the age, and by so doing
become "the wisest" themselves, as they capture the meaning of Christmas and represent a
harsh commentary on materialism and what it has done to this important festival, which
at its heart is all about love and sacrifice.