• 2020 themed wrapping of toilet paper.
• grocery store gift card
• hardware fasteners sets
• rare sticky tape one cannot easily buy locally like Kapton, thin double sided for modern phones/hardware, thick double sided, conductive.
• a pair of decent Bluetooth noise canceling headphones. Like Ausdom’s are pretty decent for $20.

IMO, the greatest gifts are those that are mundane but regularly useful. Avoid selling anyone into digital slavery with stalkerware that cannot be owned!