Thanks for the replies folks! I think she's wanting to get him something he'll keep versus something he'll make dust with or break, so ply and blades me thinks will be out. I do understand the benefits of both though.
As to exactly what he makes... he's talked about 3D cutting (which went whooshing over my head) and making small ornaments (flowers and a nativity scene). Never mentioned intarsia so not sure if he's not in to it or possibly not even heard of it yet.
The seat idea is a good one. He's not got the saw and stand yet (FWIW, it's the Axi EX-21 and whatever stand goes with it) so getting something the right height may be tricky. Is there a particular style of chair that most go for? something so you're up over the table?