God is an elderly or, at any rate, middle-aged male, a stern fellow, patriarchal rather than paternal and a great believer in rules and regulations. He holds men strictly accountable for their actions. He has little apparent concern for the material well-being of the disadvantaged. He is politically connected, socially powerful and holds the mortgage on literally everything in the world. God is difficult. God is unsentimental. It is very hard to get into God's heavenly country club.
Santa Claus is another matter. He's cute. He's non-threatening. He's always cheerful. And he loves animals. He may know who's been naughty and who's bee nice, but he never does anything about it. He gives everyone everything they want without thought of a quid pro quo. He works hard for charities, and he's famously generous to the poor.
Santa Claus is preferable to God in every way but one: There is no such thing as Santa Claus.
"Parliament of Whores" PJ O'Rourke