there is this gorgeous michael leunig cartoon about the nature of santa. it considers not whether children should believe in santa, but whether santa should believe in children. it talks about whether childhood exists, or whether it is an old christmas legend, whether, if childhood exists, it is inhabited by actual children - innocent, hopeful children. "trusting believers... saviours and renewers... the greatest lovers... the sweetest dreamers..."
this is from his book of cartoons short notes from the long history of happiness.
"one person, santa claus, still believes in all these things and each christmas night he goes out searching for as many such children as he can find.
he tiptoes into their homes just for the love of seeing them sleeping.
he is so grateful for their existence that he leaves gifts.
occasionally even santa has his doubts. to him it sometimes all seems too good to be true."