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The CD Album is the important item in the special's Agent P sub-plot (per as usual with the show). This song plays when Dr. Doofenshmirtz relaized that Sal is so fabulous that he turns up the volume so loudly that his singing can destroy his Naughty-Inator, that caused Danville to be considered naughty for Christmas.
That's what Christmas is for (At this point Doofenshmirtz turns up the volume.)
Christmas cannot be destroyed
Not even by a Naughty-inato-oooo-ooooo-oooo-oooo-oooo-oooo-oooo-oooo-oooo-oooo-or!