Also

Similarities:

• Watches you all the time
• compiles your personal profile
• has an army of forced labourers
• children are incentivized to write him letters

Differences:

• there are no presents for good behaviour
• when being naughty for the sake of his personal ideals, he delivers both coal and oil
• when being naughty for the sake of your own survival, you become one of his “elves”