We are aware that this concept can be interpreted as a commercial part of Christmas is acknowledging the true meaning of Christmas, and in that, trying to make some sort of statement or criticism. We are really in the whole series only trying to give a glimpse into our personal Christmas and how we are remembering the meaning of Christmas. Like we mentioned before, Atticus is fully aware of Santa Claus and is enraptured in this gift-giver as all of his friends are, but he also knows Jesus exists in this holiday just as much. This to us represents Atticus creating that balance for himself this Christmas.
See further explanation of the series here.