- Santa is an intentional fiction. God is seriously believed to exist.
- Santa's existence is irrelevant for the universe's existence, but if God exists she is the foundation of all existence.
- Santa is a contingent being, he could or not exist. If God exists, she is necessary, she could not not exist.
- Santa's existence is falsifiable. God's existence is not.
- God's existence is an issue of serious reflection for unbelievers. Santa's is not.
- Many famous people of high intellectual caliber believe in God. There's no serious intellectual known for her belief in Santa.
- There are different kind of arguments that seriously pretend to support the case for God's existence. No such arguments exist for Santa.
- God's invisible and inmaterial. Santa is not.
- Belief in God is a basic tenet of many religious organizations. There is no organization known to defend belief in Santa.
- There is no philosophical basis for belief in Santa, but there is for God.
The invisible pink unicorn comparison tactic / Santa Claus gambit.