The first thing to say here is that you really need to have seen the Star Wars Holiday Special to be able to appreciate this short film. The second thing to say is that if you have seen that film then, like me, you deserve to at least be able to use that experience to get something good out of it – and being able to laugh at the references in this short is payment (albeit it is minimum wage compared to the work).
The joke here is that this holiday special idea is so bad that it would never be real in any possible world – it is so corny, so full of terrible guest ideas, delivered with such clunky acting and generally just looks cheap, it simply would get made considering how big a hit the film Tron was. Of course, this isn't really the joke – the joke is that it did get made, or at least the Star Wars version did. All of the little bits in this sketch are references to the Star Wars special and they are all pretty funny and made with affectionate laughs at both that special and Tron itself.
A good idea well executed – but you do need to be in on the joke to enjoy it, which does mean suffering through the Star Wars Holiday Special, and I'm not sure this short is funny enough to justify that pain.
