I'm all over the place on this but this sucked so extravagantly that I have a lot of bases to cover.
This is yet another Christmas story where Santa is just God, and "believing" is really just about believing in God. That's it. The movie provides no explanation for how believing in Santa makes you a better person living a richer life than those that don't, beyond being able to hear a bell. But, like, that's just the imaginary dinner…