Bernard, despite his grumpy exterior is a pretty funny guy/elf.
Bernard: (notices Neil's hideous sweater) Nice sweater! Hey, did we make this? (starts tugging on the back of the sweater, checking the tag, while Neil looks quite bewildered)
Bernard: Excuse me, are we on a coffee break?
Elf: We don't drink coffee.
Bernard: Then I guess the break is OVER! Back to work! Thanks!
Bernard: We'll have the List sent to your house.
Scott: What list?
Bernard: (quietly) You know, he's making a list...
Charlie: (loudly chiming in) Checking it twice!
Every single elf in earshot: Gonna find out who's naughty or nice!
Bernard: *rolls eyes*