"I'm 26 years old" - mailroom guy

I would've thought he'd be around 40 years old.

I've always wondered if that was supposed to be a joke in itself. Like, did the director ever think we'd take that character seriously as being 26-years-old?

Of course it's a joke - it's to say he's had such a hard life he looks a lot older.

There was a great write up about the actor Mark Acheson and his experience on the Elf set recently. Basically his one line role was expanded as it was last day of filming and they were trying to cram as many ad-lib jokes as possible in.

https://www.dailymail.co.uk/tvshowbiz/article-12881907/elf-scene-cut-christmas-movie-ferrell.html#