Secondarily (not related to Teatime and the Auditors), while he is filling in Death is also able to accomplish at least one thing that the real Hogfather could not have.
Death looked down at the shape under the falling snow. Then he set the lifetimer on the air and touched it with a finger. A spark flashed across.
"You ain’t really allowed to do that," said Albert, feeling wretched.
THE HOGFATHER CAN. THE HOGFATHER GIVES PRESENTS. THERE’S NO BETTER PRESENT THAN A FUTURE.