Its very hard to 'set up' someone successfully unless you know what their normal routine is. If one credit card or ATM transaction or one speeding ticket can give them an alibi you have to know what their normal situation will be. Some toll call record or some pizza delivery kid may be a slender alibi support but its all that is needed.

So if anyone was trying, even half heartedly, to set up McSanta et. ux., then it would not only be someone who knew of McSanta and the items likely to link him to the crime but also knew something of his normal routine and knew he would not then be at an orphanage playing Santa to 200 alilbi witnesses.