There are many arguments against Santa being real, so I came up with a few ideas that work out a couple of kinks without being too unrealistic.
So here’s my third theory: What if the gift that Santa gives every child doesn’t have to be tangible? That’s the premise, and it can be turned a lot of different ways. I’ll just show one here. Of course, if you received a toy or something else from Santa last Christmas, then this theory must not be true, and you can stop reading if you want.
Santa is a powerful sorcerer who can cast a spell over the entire world in such a way that when it’s midnight wherever you are, you receive his gift: the gift of a good feeling. Or maybe it’s a good dream that he gives you, and if you aren’t asleep then Santa “won’t come”. Or maybe it’s a brief feeling of love for all. It could be all sorts of things, but those are the three that I thought of first. Either way, it would be very hard to quantify what it was that he gave you and whether or not he give you anything at all. Plus, Santa still gets to give everyone a gift.