The movie suggests that although people sometimes lose sight of what's important in life, they can find their way back. It also says that the holiday spirit is based on faith believing rather than seeing and that generosity, kindness, and earnestness can win over even the most cynical and humorless individuals. All of that said, some of the film's humor comes from references to bodily functions: pooping, burping, peeing, throwing up.
Cartoonish action in several instances: Santa wrestles with an elf; park rangers look ominous as they chase Santa and his reindeer-driven sleigh on Christmas Eve; Buddy is hit by a taxi but immediately springs up, uninjured; a near attack by a ferocious-looking raccoon.
One sweet kiss between main characters. A reference to nakedness in the shower.
Infrequent swearing/potty language includes "pissed," "pee," "hell," "damn," "crap," and "up yours." Comedy at the expense of a little person who is called an elf and takes offense.
Lots of product placement, including numerous toys in Santa's workshop and the store where Buddy works: Monopoly, Etch-a-Sketch, Lego, etc. Other scenes feature Chanel, Kodak, Clinque, Pop Tarts, Coca-Cola, Tamiflu, and more.
Drinking, Drugs & Smoking
In one scene played for laughs, two important characters add whiskey to coffee and later are shown to be quite drunk. Wine is consumed during dinner on more than one occasion. A burping gnome is said to have been drinking.