The ndo/Slayer is a good theory. We all know that people who give Phil money are fucking idiots but to give him $100 and not attach a message to the tip is a special kind of stupid.
If they're separate, it seems odd that Slayer and Phil appeared aware that there was a large tip coming...
I think we got some snippets of this lore before, but just to document the story that Phil told about his discovery that Santa was not real:
- He was watching QVC with his mom one afternoon (probably on one of their Philip/Mommy days that Kat now aspires to recreate)
- The host mentioned that Santa wasn't real - Phil guessed it was because they target housewives, so they could talk openly about that
- His mom was shocked, but she told little bulbous-headed Phillip the truth
- They then had a family gathering with his aunt and uncle because his grandparents were 'out of the picture' for a lot of his youth (guess it is a Burnell tradition to cut your parents out of your life)
- His mom warned him that his cousin, Kristen (Kirsten?), who was younger than little Philip, still believed in the Christmas Whale, and that he was not to spoil it for her
- Phil didn't, because he was a smart boy
- Despite this vivid story, Phil mysteriously blanked on how old he was when this occurred. He suspected it was 10 at the oldest, but may have been younger because Kristen was still little. Much like the Wolverine Toy Betrayal occurring when he was about 15, Phil was probably 13 when this happened because he was developmentally challenged or something
I vaguely remember that QVC part before, but the Kristen lore may be newer.