I didn't look at as really a "holiday". I looked at it more like a day to get candy. It was the CandyDay. Dressing up was just so I wouldn't be embarrassed going to a stranger's door and begging for candy.

My Dad is a Baptist Pastor and is totally against it. I guess its up to you how you celebrate it - or not celebrate it. I am, however, tired of seeing Orange lights all over people's house who've decorated for Halloween. Lights are for Christmas. Same as hanging eggs from trees is for Easter (never really got that??).
Answering the question at hand: I think its too commercialized.