Corrected entry: When Buddy and Jovie are in the bathroom singing "Baby It's Cold Outside," you can see a crew member reflected on the wall.
Corrected entry: During the scene where everybody is caroling, there is a close up of the boy telling his dad that he is just moving his lips. In this closeup, the man in the background is just standing there smiling, but in the very next shot, we see him singing.
Correction: That child that is talking to his father is Michael the brother of Buddy the Elf that scene was meant to be in the movie since Michael's dad does not believe in Christmas.
Corrected entry: In the boardroom when Miles Finch tosses Buddy off the conference table, one of Buddy's feet casually knocks a picture off the wall. There is the sound of glass breaking when it lands, but the frame doesn't actually break.
Corrected entry: When Buddy is decorating Gimbel's after the store closes, you see a sign that says there are security cameras watching you. When the supervisor tells them someone is after his job, he explains that he doesn't know who did it. They could easily look at the cameras.
Correction: We see Buddy easily avoiding the security guard. It's reasonable to assume he obscured the cameras as well.
Correction: The sign states "There are security cameras watching you." They may just be live-feed cameras. They aren't necessarily being recorded where they can go back and watch it. Maybe it's just a live feed and nothing more.
Other mistake: When Buddy's brother is reading Santa's list he reads the newscaster's wish he looks and mutters something about letters meaning they were in alphabetical order. However when he is saying random names he does not turn the page and the names are not in alphabetical order. (01:23:00)
Suggested correction: After he says each name, it cuts to that person and their reaction. Most of which was done without going back to Michael. Therefore, we can't say he didn't turn the pages.
Plot hole: Throughout the film we see several characters talk about how there's no Christmas spirit and how nobody believes in Santa anymore. If, in this universe at least, Santa does exist, it's almost impossible for people to think this. If the parents deliver the presents then how do they explain the excess gifts that Santa brings? We know that Michael is on the nice list because Santa shows him towards the end, so Michael must get presents from Santa. There is no way that Walter can't believe in Santa then because Michael gets gifts from him every year.
Suggested correction: Emily and Walter probably just thought each present Michael got from Santa was from the other parent. I'm not sure if Walter got him presents or not but you can see that Emily did as she's seen walking home with presents when she's on the phone with Walter.
That is highly unlikely. When my daughter was "believing in Santa" age, my wife and I always talked about what we were getting her, so we didn't duplicate. Plus that theory wouldn't work for single parents.
It is very likely because it's obvious Walter is not in the Christmas spirit like his wife and Michael are. Plus it's obvious Walter is not focused on his family at the beginning of the movie so it's safe to assume the original submission is correct.
Correction: After repeated viewings of this scene, there are no crew member shadows reflected on the walls, the shower curtain, or the fog covered mirrors.
Scott215