Everybody who has children will be dealing with the existence of Santa. I think the spirit of Christmas is an important idea. I do not so much see Santa as a religion issue but something quite separate.
My thinking goes along these lines. Why does everybody feel inclined to give presents at this time of year. It seems to be in the air. I think that is the spirit of giving which is personified by the metaphor of Santa. For little kids it is helpful to introduce the concept and as they get older it is morphed into the spirit of giving. It is magical time.
Unfortunately the commercialization of Santa takes away for the spirit somewhat but if we are careful we can keep the spirit alive and appropriate.
How does this apply to business? Understanding that symbols and metaphors can we useful and engender a spirit in an organization. These must be shared visions which I have talked about before. These are not imposed ideas but ideas that grow in the culture and underlying assumptions of an organization. They can be as magical and mysterious as Santa.