The religious significance of Christmas takes a big back seat to present-giving and childhood wish-fulfillment. Predictable, forced message on giving as exemplifying the "true spirit of Christmas."
The original Santa Claus takes a fatal, accidental pratfall. Guns are drawn as Tim Allen's new "Santa" gets arrested by police.
As he begins his transformation into Santa, the lead character makes a suggestive remark to an attractive woman on the sidewalk.
One distantly off-color joke about whether a sexy grown-up has been "naughty" or "nice." Some flatulence humor. "Hell."
Denny's is mentioned by name and featured in a scene. Several FedEx trucks park outside a home.
Vague gag reference to the main character's 1960s drug use. Drinking at a corporate function. Lead character asks for a "stiff drink."