The title for this episode is a pun on the title of "A Tale of Two Cities" by Charles Dickens.
The dogs guarding Santa's ice fortress bark "Jingle Bells" in the manner of the song attributed to the "Singing Dogs"; this effect commonly uses sampling, or an original recording of a bark, and then frequency modulating software to create separate notes.
Leela's logical paradox mirrors that which Captain James T. Kirk puts to the alternate "Mr. Spock" in The Original Series Star Trek episode, "Mirror, Mirror".
"Lucy" is the fastest speed of the factory conveyor belt, a reference to the I Love Lucy episode where Lucy works in a candy factory.
The phrase "Deactivated Robot Walking" refers to the death row phrase "Dead Man Walking" which has been dramatized in the Stephen King book "The Green Mile" as well as the book and film Dead Man Walking.
One hulking robot seen in the prison as Bender is walking down death row is labelled "Homicidal Eniac," a reference to the first electronic computer.
When the Planet Express crew all declare that they are Santa, it spoofs the famous "I'm Spartacus!" scene from the Stanley Kubrick film, Spartacus.
When Bender dumps the toys into the sewer, one of the boxes is labeled "Toys for Tots".
Bender sings the first two lines of "Swing Low, Sweet Chariot" when he is immobilized by the giant magnet, referring to Negro spirituals sang by slaves immobilized by chains.
Leela says, "This really Wangs Chung." It is a reference to the British new wave band Wang Chung.
The first family that Bender visits while dressed as Santa Claus is the same family that he kicks out of Elzar's Fine Cuisine in the episode Bender Gets Made