Beethoven always makes a great gift, more reliable than anything else. And as the greatest artist of the human spirit, there’s no time like now to give Beethoven. Here’s some suggestions that are superb musically and real values money-wise:
This cycle from George Szell and the Cleveland Orchestra is one of the very best, and the price makes it the best value of all the symphony cycles in print.
Those are analog recordings. If you want digital (and well-recorded), Paul Lewis’ set is very good, beautiful played and sane all the way through, though not as deep or dramatic as some others. The price gives it high value.
The final leg of the essential Beethoven tripod (itself fundamental to the Western art music tradition). Like the Piano Sonatas, there’s no clear single choice in terms of musical quality and low cost. This is compounded in that many of the best cycles seem to constantly go in and out of print, leaving the consumer at the mercy of the secondary market.
The early Tokyo String Quartet cycle is a bargain, and is fine, but not in the top rank of recordings. Their later one is superior, one of the best, but the prices are all over the place on the secondary market. The Quartet Italiano cycle is superb, one of the very best, and available at a moderate price.
As for the rest, there are a lot of good ones that are expensive, and a lot of inexpensive ones that aren’t as good. Caveat emptor.