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.
Revealing mistake: When Buddy is chugging the bottle of Coke, there is a shot taken from behind Buddy. Look at his arm when this is happening. The dark line running down his arm is the tube used to carry some of the Coke away, so Will Ferrell didn't have to drink the entire 2 litres.
Visible crew/equipment: Before Buddy goes to New York, he is talking to the snowman, and while he is walking with him, you can see multiple shadows. One to his left, right, front, and back at least.
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.
