I'd wager it would be fine and dandy if you're aware of the person you're making the 3D lowpoly gift for likes that kind of stuff. Just be aware that I saw at least one person that said they did
not like lowpoly. Generally, I'd say at the very least try to make something that your recipient hasn't listed as a dislike, unless it's being lightheartedly spiteful for the sake of a joke they'd understand.

Also, all the people bummed that they missed signups that still have the interest to participate - it wouldn't hurt to post your wish list anyway and pick a person you would want to make a gift for (keep it a secret though) and who knows, maybe somebody will finish their gift and have the kindness to surprise you with something? It might not be a sovereign match made in the eyes of the almighty randomized pairing algorithm secret santa software Crow uses, but at least you still get to join in on the gift exchange and make somebody else totally surprised and happy.