Harsher in Hindsight / Hilarious in Hindsight: The film's central theme is learning to have faith, which it conveys by drawing a parallel between the characters' faith in Kris and religious faith in God. However, Mara Wilson later became an atheist. Depending on your viewpoint, this could be seen as either one of these tropes.
Seeing the Macy's people so worried about Gimbels, knowing that Macy's was eventually the big winner of that rivalry.
In the 1947 version, Susan compares Kris to the previous year's Santa, saying, "at least this one doesn't wear glasses". Kris himself wears glasses in the 1994 version.
Uncanny Valley: The colorized version gives everyone a rather "off" skin tone, making everyone look a bit like either they are made of paper or plastic.
Values Dissonance: Everyone is perfectly fine with a little girl being left in the care of the dashing stranger across the hall. To be fair, Cleo the Housekeeper mentions that she can keep an eye on Susan through the apartment windows to ensure she's safe, but the idea of a man not well known to a child's legal guardian befriending said child has different connotations today (in the 1947 version, he admits he was befriending Susan in order to woo Doris.) The 1994 remake alters the storyline to have Dorey Walker and Brian Bedford already in a serious relationship, thus ducking this altogether.
Values Resonance: This film seems really ahead of its time with Doris Walker being a successful business executive whose delegated authority no one disputes and there is no mention of her ever giving up her career for Fred Gailey. Furthermore, her role as a single career mother is never questioned, only the very cold worldview she has adopted and taught to her daughter.
The film's critique of commercialism replacing the spiritual elements of Christmas and society as a whole is one that is continually echoed in the modern era. Amusingly, this critique was left out of the 1994 remake - likely due to the remake's excessive use of product tie-ins and promotions.