A lot of people don't seem to get this movie.
Basically the joke is that the concept is ridiculous. It's Santa in "name an action movie about an aging action hero western"
The humour comes from that it's a pretty well written thriller that occasionally reminds you that you are in fact watching a movie about a man trying to take his revenge against Santa Clause.
The movie is great, maybe a little "made for the trailer" more than the movie but it's fun.
My proper criticisms are the sound mixing was rough at some points and the movie has kind of weird pacing without much of an ending.
But its short, the cast is fully committed to the concept, and Goggin's kills is.
If you're bored for and hour rand a half, pop it on, you probably won't regret it.