Don’t forget page 36 where Santa takes a break from reviewing the naughty and nice list to dutifully pay that special tax on the Reindeers methane emissions.
In a perfect world the book would end with the boy growing older and realizing that global warming, like Santa Clause, is not real.
Hows this for a take on the List
Javier Bardem to Jamie Foxx in Collateral explaining how lists work
“”Now, if I am being Santa Claus, and you are Pedro, how do you think jolly old Santa Claus would feel if one day Pedro came into his office and said, ‘I lost the list,’? How f&^%&(g furious do you think he would get? Tell me, Vincent. Tell me what you think.”