Little Man is rather indifferent to the whole idea. We still talk about Santa in a very general way, because that is the theme of this time of the year, but not enough that he warrants his own discussion.
When he lost his first tooth this year, I accelerated the tooth fairy thing night before he went to bed. Again when he woke up to fine the money. Told the teacher that his mommy got money for his tooth. So much for that idea...
Well, I mean Santa is a pretty poor role model. He's morbidly obese. And, he has slave immigrant elves doing all of his work while he and Mrs. Claus live the fatcat life in the castle. And, if he is an attention seeking fame whore with the bright red suit and all those loud ho ho ho's. If he really wanted to help people he would do it anonymously and not just once a year. And, those families, how are they better off with the kids getting useless toys? If he really cared, he would be paying their heating bill and giving them grocery money. And, using reindeer to pull his sleigh? Well, don't get me started on the abuse they must endure on that one night of being expected to go all over the world. And, he obviously favors only one and always gives Rudolph the lead position because he hit the genetic lottery. That is totally unfair to the other reindeer who are always second class citizens to him.
Clearly, you've given this a LOT of thought.
__________________
The Principle of Least Interest: He who cares least about a relationship, controls it.