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Despite the fact that Allie and Sam stole the weather machine, Santa and the girls are able to work together to fix it and save Christmas. Santa understands that they aren't bad kids and they don't deserve to be on the naughty list. Even though the film isn't the most well-made Disney movie, at it's core, it's about being understanding and accepting of those around you.
Allie understands that her mom has to work long hours to provide for her and her brother; Sam understands that Allie misses her dad, who is always away on business trips; and Santa understands that the girls didn't mean any harm. If that's not the true Christmas spirit, I don't know what is.