M.P.
My 5 yo son thinks that Santa is a load of bull anyway. He has never come right out and said he didn't believe, but he questions everything about it. We simply say " Well, the story of Santa goes like this..." After we explain the story of Santa, he just said the whole thing is silly. He has no interest in seeing Santa. He has no interest in any part of Santa. So, we just let it go and remain neutral, neither confirming or denying anything. Hopefully, he won't ruin it for other kids. lol