Butt Plug Xmas Tree!
"Oh, it's just a coincidence!" you cry, thinking this couldn't have possibly happened intentionally. Well, take a gander at this: Paul McCarthy loves Christmas so much a couple years ago he made a Santa statue holding a sex toy. Combining the shocking/disgusting with soft lines and cultural touchtones seems to be his schtick.
If I sound outraged, this is why: Santa holding a sex toy: there's a degree of artistic creativity in that. An acre of poop is something you create organically, not from a life model. Just a five-story buttplug like manufacturers produce by the thousands? Making it green doesn't count as expressive interpretation. Had McCarthy put in the bare minimum of effort and put a fucking star on top I'd have given him the benefit of the doubt. What we've got here is a purely lazy artist.