You can say whatever you want about this movie. You can say the plot is nonsensical, that every line is twice as maudlin as it needs to be, and any character that isn't Stewart's is a pastiche that makes A Christmas Carol look modern and nuanced. You can make fun of Jimmy Stewart's delivery as much as you want. You — and everyone's — criticisms are valid and fair.
But man, if you don't tear up during Auld Lang Syne, I will probably call you a liar. I remember the first time this movie made me cry — 2012 — and it's made me cry a little more every year since.