Wow... so cool to see others felt the same way!
Like so many others, this show was a tradition for me for many years. I'm 34 now, and I still rank this as the best Christmas special of all time. Maybe it's partly because it was always shown on Christmas Eve (unlike some specials that are shown as early as Thanksgiving!), but I think it's mainly because it's one of the few Christmas specials that actually gets the story right. It's not about villains trying to destroy Christmas, or some other over-worked plot, it's simply about a question that practically every kid has asked at one point or another-- how does Santa do it? And I really love the fact that they don't lie to the kids when answering this question. They simply leave it at, "Why does it matter?" So many other shows would be tempted to create some contrived explanation. With CEOSS, they never even really confirm that Santa exists, they just leave it for the kids to decide. I like that-- it shows a level of respect through honesty.
Anyway, it's great to see that so many other people have such good memories of this show. I bought the DVD a few years ago, and man, what a trip down memory lane.