If it's an Apple household with a pair of speakers somewhere, an Airplay target (Raspberry Pi or otherwise) is also pretty nice.
If you have the cash available, a Vive plus a computer powerful enough to run it is an incredible gift. But if your budget's a bit lower than that, a Hubsan x4 and a spare pack of rotors will cost about $50 and provide days of fun for a very wide range of people.
It's one of those gifts that tends to spread through families - I know more than one which started buying a cheap quadcopter for the youngest generation, and ended up with the oldest generation and all the ones in the middle being equally enthusiastic (and often buying their own).
They're also a lot of fun for a group, which is something that can't necessarily be said of a VR headset most of the time.