Christmas has to be a warm, well organised, caring, considerate, social occasion. So, it's unlikely that a man could take responsibility for making it happen.
For starters, the vast majority of men don't even think about Christmas until Christmas Eve. And when they do eventually rush into the high street at the latest possible moment, they seem genuinely surprised to discover that the only options remaining on the shelves are cheap perfume and lingerie suitable for high class tarts.
Let's face it, Santa Claus must be a woman. If Santa was a man, all there would be under the Christmas tree are high tech' toys .... still in the original wrappings, of course.
Another flaw in the 'he-Santa' argument is his apparent ability to arrive promptly every Christmas Eve. If Santa was a man, he could be relied upon to have transportation problems, get lost in all the snow and clouds and flatly refuse to ask anyone for directions.
There are lots of other reasons why Santa can't be a man:
Men have no idea about packing bags.
Men would rather be dead than wear red velvet.
Men have no interest in stockings, unless they are being worn by an attractive female.
But, the real show-stopper is, most men simply can't do commitment.