Aside from the various easter eggs throughout Krampus that connect the film back to Trick ‘R Treat, both movies contain otherwordly antagonists with motives so similar to each other, fans have theorized that Sam and Krampus are the same creature with a shapeshifting ability (or are at least related in some way). Sam, whose name originates from Samhain, enforces the rules of Halloween and punishes those who break them. Krampus, who is described as the “shadow of Saint Nicholas”, exists to enforce the traditions and cheer of Christmas, terrorizing those whose holiday spirit has been lost. Both figures are more than likely located in the same world, just in different neighborhoods, a theory that Michael Dougherty, the director of both films, has almost all but confirmed as true.