Tolkien elves are beatiful, wise and great warriors and more important: they have a roll in the world, in fight hand to hand, Tolkien elves would win, but Santa's elves's skills can be used to manufacture great weapons and products, been said that; in a War Santa's elves could win
Tolkein elves are much better then Santa elves. There is a lot better lore behind that Tolkein elves then the Santa elves. The Santa elves are essentially slaves to Santa, who does not pay them anything and the elves slave every day of the year while the Tolkein elves help save Middle Earth.
I believe that Santa Elves would take Tolkien Elves in a heartbeat. Santa Elves have been working for many years together and they have a very strong team bond and legacy. Anything Santa will always win, it does not matter who the competition is. Not even Chuck Norris would win against Santa Elves.