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The impetus for this movie is when Scott heads outside after hearing Santa Claus clattering around on the roof (why Santa hasn't learned how to keep it down after hundreds of years on the job, I'll never know) and screams at him from the yard. Santa is startled, slips, tumbles off the roof, and falls in front of the house, presumably breaking his neck and dying.
Not only is Scott remarkably chill about having a man lying dead in his front yard, but he also proceeds to ransack the body, finding the business card detailing the rules of the Santa Clause (#punny), and takes over gift-delivery duties for Santa. Because the first thing you do when you inadvertently murder someone is put on their clothes and steal their job. Obviously.