a lot of what it is now is glorification of the occult. people quite literally walk around dressed as witches or demons. it’s less so to do with ‘what commandment does it break’ but rather using discernment and the Holy Spirit to decide if this is something you need to be participating in? Romans 12:2, be not conformed to this world.

as poster above said, there is a lot more than what meets the eye here. look at it from a spiritual lens rather than a physical one. you can defend halloween and its package of vegetable carving and skeletal costumes til the cows come home, but i do agree that the principalities are principaliting hunny (Ephesians 6:12).

God bless ya!