The problem with a smart child at Christmas

My son (aged 8) had a breakdown tonight because he wants to believe in Santa Clause, but finds it too hard to do in face of the facts.  He says he wishes he was a 'dumb redneck' that would have no problem believing in Santa.  He was actually in tears about it.  It's hard being a skeptic, especially at age 8. 

As a parent, I felt that the charade had gone on long enough; however, my wife wasn't ready to give up on it.  We both tried the approach that Santa Claus is more of an idea than an actual person, and by believing in the idea, people 'become Santa'.  However, that might be a little abstract for an eight-year-old.  But this is no ordinary eight-year-old.