Corrected entry: At the beginning of the film, just as Scott Calvin takes over the Santa duties, he visits the house of a little girl named Sarah. Right before Scott rudely asks Sarah if she still wants the doll and flings it into her Christmas tree, Sarah asks Scott why he doesn't look like Santa, why he has no beard, etc. You can easily tell her two front top teeth are missing (loss of baby teeth). However, towards the end of the film and seemingly a year later to the date, Scott (now full blown as Santa Claus) visits Sarah's house again and he is now very kind to her. When she tells him that the milk she left him this time was soy milk, you can easily see her two front top teeth are still missing. Very unlikely a year later.
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Correction: Already submitted and corrected - it's unlikely but it sometimes takes that long.
littlestar