A totally non-reverent explanation
CHristmas was coming and Santa was frazzled. Everything was behind schedule and it seemed things just kept going wrong.
First mice had gotten into the sleigh. Not only had they eaten the upholstery but they had fried the ultra-sensitive navigational system.
Then the reindeer had gotten sick, it was doubtful that a full team would be healthy enough to fly on the 24th.
Then the elves had gone on strike. Santa had been forced to bring in a team of angels to help complete the work once an agreement had been reached (Santa is no strikebreaker).
Now, if things weren't bad enough the master Naughty/Nice list along with 2000 bags of letters to Santa had just dissappeared. GOne. Into the thin Arctic air.
At that point a young angel came in and asked: "Santa, where do you want us to put the Christmas tree this year?"