Coen bros didn't write it. The writers are the same guys who did i love you Phillip Morris, Crazy Stupid Love and Cats and Dogs. Let me repeat Bad Santa is written by the same guys as the movie Cats and Dogs, not sure if that makes our expectations higher or lower.

Not sure if anyone pointed it out but Ben Schmidt was Gus's boss in the first season and when Lou first met Gus he asked if he knew him, then mentioned he was kinda of a prick. I love these little things that tie this season to the first.