As you probably haven't guessed, I'm a huge fan of the Muppets and these Holiday specials are the most disappointing I've ever seen to come from the Jim Henson company. I really expected A Very Muppet Christmas Movie to be good after the success of The Muppet Christmas Carol, but no it was a total flop and a sorry excuse to just make it a spoof of It's A Wonderful Life. The film is also about Kermit and the gang trying to raise money for the Muppet Theatre to keep from being torn down from an evil rich villain. That plot pattern worked so much better in the new Muppets movie. Not only that, but the Christmas jokes and pointless cameos with the Crocodile Hunter just make this film really lame. Especially with Whoopie Goldberg as God.
As for A Muppet Christmas: Letters To Santa, this one is even worse! As you haven't even guessed it's just about the Muppets trying to deliver their letters to Santa when the post office is closed early for the holidays. They not only do it for themselves but for a little girl who lives in the same apartment as they do. All this plus even more pointless cameos like with Whoopie Goldberg again. This film just plays as another campy Christmas special like the cartoon, Grandma Got Runover by A Reindeer.
So I'm going to have to agree with Statler and Woldorf on this.
The Muppets (c) The Jim Henson Company