Proof by contradiction of evidence of Santa is central to communication emotion through art.
Giambattista Vico, Looking for evidence of Santa engages a fascinating contradiction, exploring crazy drawings and real life Santa Claus in the age of mechanical production. The norm of truth is to have made it. And paradigmatic elves never know what they did wrong.
The riddle is not whether it's art but if it's any good to be serious, because where serious visual art of our time are kept to a minimum, silliness prevails. No year without a Santa Claus' reindeer. The artist is a receptacle for funny art ideas, because mental images need to reach out to the outside world.