Somehow, compared to other Echo's works, this lacks... The comedy? Yeah, I think it's the comedy.
For the nurse series, it was a huge pwp but the mc and occasional side characters (like the patient or co-nurse) were funny. The pillow work had a funny plot twist, similar to the beer seller but better. Meanwhile this was just... About raping Santa and the joke revolved around his mistake of not reading the whole letter. Idk, didn't find it as enjoyable as the others.
Present Wa Santa-san De Onegaishimasu!