I'd say "Poor Taste"!
There is only One who died on the cross for us, taking on the punishment that you and I deserve. Putting an imaginary character (or even a real person), on the cross is disrespectful to what God has done for us.
quoting
"Santa has been perverted from who he started out to be," Conrad said.
And what is it that he started out to be? Couldn't we have seen this commercialization and marketing thing coming?
quoting
"Now he's the person being used by corporations to get us to buy more stuff."
Had we left Christ in Christmas instead of making up an imaginary story in order to lie to our children, we'd probably be better off. 
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Carry me, I'm just a dead man lying on the carpet, can't find a heartbeat,
Make me breathe, I wanna be a new man, tired of the old one, out with the old plan - JoC
