These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Family-Unfriendly Aesop: The adults all remember the toys they really wanted for Christmas, and the ones who were disappointed ceased believing in Santa and subsequently have no sense of magic or wonder in their lives. (So don't disappoint your children, parents, or else...)
Harsher in Hindsight: the Charlie Sheen quote from the second movie, where Scott believes that he "straightened out". Can be weird to watch knowing what Sheen has been up to as of late.note Let's just say that currently, all the naughty things Charlie Calvin did in the movie were actually far nicer in comparison to some of the drug-related problems Charlie Sheen has.
A featurette on The Santa Clause 2 DVD is hosted by Spencer Breslin, in character as Curtis, who continually remarks how much contempt he and Bernand have for each other, and even claims he feels Bernard is worried because he knows it's only a matter of time before Curtis takes over his job as Head Elf.
Narm: Jack Frost's defeat in the third movie. Lucy gives him a hug. A magical hug.
Replacement Scrappy: Curtis in The Santa Clause 3. Not exactly hated, but the general feeling is that he's no Bernard, who was a fairly popular character due to his Deadpan Snarker tendencies whereas Curtis took the job way too seriously at times. The fact that he let slip to Jack Frost the method with which he'd take over the North Pole just because Frost prodded his ego a bit didn't help at all.
Sequelitis: This one hit the reindeer the hardest. Tim, too; his heart obviously isn't into it come 3, and he's upstaged completely by Martin Short.
They Wasted a Perfectly Good Plot: The third movie's sequence where Scott never became Santa takes up far less screentime than one would think. Details over how things are worse for his family (such as Neil and Laura's break-up) are glossed over. Carol doesn't even appear during this sequence.