UPDATE on The Great Bear Debate 2007:
I found out that the bears cost $10 apiece. (this was more than I expected...for the size/quality of the bear, I was thinking more like $3 -$5...but I suppose there was the charitable component at work).
I also found out that there were 40 bears for sale. I'm not great at math, but that looks like $400 to buy all the bears. I also found out that the Bear-ophile Daddy won 3 "free week of daycare" prizes hidden in the bears' pots. If I take an average amount for daycare at our place, it's probably around $180.
So $180 * 3 weeks = $540. So Bear Lovin' Poppa got an $140 discount on daycare, a charitable deduction on his taxes (minus the $3-5 cost per bear), and 40 bears to give away to family and friends for St. Paddy's Day.
So, as much as it pains me, I have to go with option a) Savvy businessman.