Common theme among holiday movies: "What if?", as in what if I made the other decision, or what if I lived your life.  Forget the Lifetime/Hallmark feel good element. Throw in the comedy spin. Take a look at these spot on role-reversals. 

Awesome video comedy series on Yahoo! called "The Flipside".  Think they nailed this Christmas role reversal!

Here's another one that been flying around.  Women don't think guys could handle possibly the worst pain women ever go through in their life: Labor.  2 guys decide to put that to the test.  And the rest is pure comedy!