Look on the bright side: when Santa gives you coal you can use it in your boilers.

The artist commentary makes it slightly less crushing; you don't need Santa when there's a legion of Admirals eager to provide gifts.

Ironbottom said:

Look on the bright side: when Santa gives you coal you can use it in your boilers.

Dear Santa, we've been bad this year. If you're giving us coal, at least make it as much as Yamato-san weights.

I don't know if this would qualify for the Heart-breaking or Soul-crushingly depressing pool, but it feels like a close contender. ;_;

Ironbottom's comment makes it a contender for mean but hilarious