Broken Aesop: The episode tries to present the moral "Instead of being angry about what you didn't get, you should be thankful for what you already have." However, this is thrown out the window from the very beginning because not only did Timmy not get a single toy, regardless of whether if it was on his list or not, but he was given snow shovels, rock salt, and other gifts that allowed his parents to be able to use him as their personal indentured servant while they relax on Christmas, which they don't hesitate to do, so Timmy's anger was justified, and had nothing to do with being ungrateful.
What makes the episode even more confusing is that it's not clear on who exactly is supposed to be sympathized with. "Not on the List," in particular, goes back and forth between genuinely sympathetic and Unintentionally Unsympathetic characters; some characters' complaints seem valid (such as the little girl who wanted a cute dress, but instead got a football and a G.I. Joe Expy), while others just come off as Spoiled Brats (such as A.J. wanting a trip to the International Space Station). Santa Claus tries to claim that he was trying to teach a lesson about giving instead of receiving on Christmas... but he only admits this after having spent an entire year freeloading at Timmy's house, driving him and his parents nuts, and blatantly dodging Timmy's question about why he didn't just give Timmy a sled in the first place. Santa’s attempt to teach Timmy and everyone else a lesson about giving also does not apply on Timmy’s end as Timmy was being kind and giving to others when he made his wish to give everyone wish coupons so they could get the stuff they wanted, which was supposed to go well until Vicky ruined everything with her wish to receive a million wishes. Also, thanks to the point listed above, Timmy learning this lesson doesn't work because, once again, the problem isn't that Timmy was being ungrateful.
Christmas Episode: The second done by Fairly Oddparents after "Christmas Everyday".
Broken Aesop: The episode tries to present the moral "Instead of being angry about what you didn't get, you should be thankful for what you already have." However, this is thrown out the window from the very beginning because not only did Timmy not get a single toy, regardless of whether if it was on his list or not, but he was given snow shovels, rock salt, and other gifts that allowed his parents to be able to use him as their personal indentured servant while they relax on Christmas, which they don't hesitate to do, so Timmy's anger was justified, and had nothing to do with being ungrateful.