The movie is very clearly a vehicle to drive home the idea that belief in something is more powerful than facts, reason and scientific evidence. They attempt to hide this reasoning behind "Santa Claus," but every single mention of Santa can be replaced with "god" and the movie is the same.
The movie begins with four characters, and each one exhibiting a different one of the typical religious stances. One is a hardcore believer (believes Santa exists, despite all the evidence), one is a staunch atheist (proves using math that Santa is impossible) and the two younger brothers are agnostic (even going as far as actually saying "We don't have a stance on this, but we'll help").
The movie doesn't get any better as it goes on. The character with scientific beliefs constantly has crap shoveled on her as increasingly impossible things happen, all of them in favor of the believing character - even right down to the scientific focused character being able to harness magical powers as soon as she disregards science and begins to believe in magic.
Later in the movie, one character even goes as far as to say "what science you believe in might not work for me." The finale has a character outright say "What else can you say to a skeptic but Merry Christmas?"
The movie's moral is disregard science, logic and reason and simply believe in things despite evidence to the contrary (several times it is outright stated in the movie that belief is more powerful and science doesn't belong), which is the basis of modern religion.
Avoid at all costs.