I think many Japanese don't bother to prepare trees. In the end, we are not christians in general and it's not a national holiday like in the U.S.. The truth of the matter is, Christmas day is mostly for men and women to fuck, like Valentine's day or Halloween in Japan. So it gets really really hard to reserve a room in pricy hotels on those days. I heard some make hotel reservations 6 months before Christmas day or something, making sure they get the room they want. People go all the way to prepare for the one precious fuck you get on the holy day