I got a Commodore 64 in 1985. I know that’s not going to help anyone this year, but I can’t think of a gift any other year that had me more excited. My kids are getting a switch and I hope they’re as excited as I was.
Best I’ve given would be a Chromecast - it was $30 and my sister uses it daily, years later. I can’t think of a better return on dollar spent gift for usefulness.