I think e-gift cards are an easy way to make sure the recipient gets a useful item which they don’t already own. When they tell me later what they ordered, it’s usually something I wouldn’t have thought of.

Get something more then 500 lumens.
At least 700 if not 1000-1200.
Most have high-low settings anyway.

https://www.amazon.com/Handheld-Flashlights-1000-1199-Lumens/s?ie=UTF8&page=1&rh=n%3A2445457011%2Cp_n_feature_k eywords_four_browse-bin%3A7801635011

Rechargeable is a plus if it shares the same plug as a Samsung/IPhone

Skull Candy earbuds are pretty decent sound quality.
Like $20 in most stores like Best Buy.

Alternatively a $20-$50 gift card to the App Store so they can buy their favorite weather/aviation apps.

Avoid cheap no-name flashlights IMO.

They may claim lots of lumens, but beam spill and throw matters a LOT more than sheer brightness for usability.

Streamlight ProTac 1L-1AA is just about perfect for both preflights and if necessary cockpit use, plus it works with CR123s or AAs and is available in the low-mid $30 range.