Many of my Instagram followers may know I have been running a series of satirical pictures at #acherontheabusedelf , but my satire is based on some real opinions
The first reason I dislike TEOTS is that I dislike that it perpetuates the Christmas guilt trip of "Be good Santa is watching". I would rather teach my children to behave appropriately all twelve months of the year, instead of letting Santa do the work for me for 2 months a year. I will teach them they should behave because they are responsible members of society, not because they fear the judgement of Santa.
I also dislike the simple concept that we should be good so we can get gifts. This elf is going to report to Santa how may presents we deserve? No, that is definitely not a message for us. We get gifts not because we deserve them in any way, we get gifts because the giver chooses to give them to us because the love us and wish to give us a gift. We are not entitled to gifts, and no one is obligated to give one to us, no matter how "good" we have been.
However, that being said, this poor little guy is just a blunt instrument to the literature included with it. I have seen some Moms follow the trend without any of the negative connotations and hats off them and their creativity. In have also seen some reference to a "Good deed elf" which could be an interesting concept to investigate.