1. Jesus was not born on December 25 and his DOB is not made known by his early disciples. See https://www.history.com/this-day-in-history/christ-is-born
2. Christmas propagates a number of untruths (falsehoods) like Santa Claus, a man who travels around the world in one night leaving gifts for all the good children as he rides a sleigh pulled by flying reindeer. Furthermore, Santa supposedly plummets own the chimney to deliver toys, if you have one. See Ephesians 4:25; John 4:23-24.
Is it always wrong to tell a story or fable to one's child? No it is not, but the Santa Claus myth is told as though it were truly happening and it might be told for years before a child begins to see the falsity of it or is capable of knowing it's false. There is nothing wrong with telling a story but it's better told when both parties understand that the story should not be taken at face value or thought to be true.
3. The promotion of commercialism. The term "commercialism" here refers to "emphasis on the maximizing of profit" (Oxford Languages).We need commerce in this world, in some form or fashion, but we don't need commercialism in this sense of the word. Is there anything with a business making a profit? No there is not: if a merchant does not run a profitable business, then he/she will not have a business for long. Yet when it comes to Christmas, people are often forced by guilt to buy things they cannot afford and go into needless and painful debt, thereby becoming slaves to the lender (Proverbs 22:7).
4. Jesus never commanded his disciples to observe his birthday: such a command is not to be found in the Bible at all (compare John 14:15).
5. Early Jews and Christians did not celebrate birthdays--the day of death was considered better than the day of one's birth (Ecclesiastes 7:1).
See https://fosterheologicalreflections.blogspot.com/2014/02/birthdays-and-circumcision-again.html
6. Christmas usually promotes greed and covetousness. The norm is that children mostly focus on what they can get, and so do adults. Poor people tend to feel bad when they can't get their child that much-coveted gift which all the kids want while uber-rich couples buy each other brand new matching trucks valued at $60,000 bucks apiece or more. Of course, there is nothing wrong with buying gifts for a loved one and we should not be jealous of others, but I find commercials that tout this idea of purchasing each other highly expensive gifts for the holidays (the birth of Jesus at that!) to be rather perverse. With all of the problems and suffering taking place in the world, those who have the means to help others are encouraged to buy expensive vehicles on the Lord's supposed birthday? Makes a lot of sense to me.