I’m with xvarnah on that one. A great gift is the thing a person wants/ needs. Sex can be a great gift for men, women, etc- if it’s what they want. You can also make the gift “special consideration/attention” or some rare or otherwise refused sexual variety. Sex can also be a component of the gift- a special outfit be it lingerie or latex, a fur suit or whatever- a tool, toy, accessory, experience and so on that perhaps you’d normally do but it’s just impractical. A stripper pole to watch you dance if they’ll enjoy that, a swing for acrobatics, silk rope, a glass or high tech “personal device” or various other things. Spending $100-2000 to cosplay a character for a fantasy or buy props etc might normally be out of the question- so might spending little or nothing but lots of time to make a costume and complete the look- but as a present one might give that effort.
And... even if it is a common experience or act- that can still be a wonderful thing. Grown ups can generally buy themselves most things they want or need. The more “comfortable” you are in life, generally the less there is that you really want that you don’t already have. So if you have al the socks and jackets and curios you need (or the things you want and don’t have are just too expensive to buy or ask for-) if you’re going to get something you could already get... would you rather have socks or sex?
Just the other day, @dr_richard_ew was telling me how much he loved the mousetraps I sent him