I love giving (and receiving, LOL) upscale food gifts!
Eli's Cheesecake are really delicious, a step above normal cheesecakes IMO:
http://www.elicheesecake.com/
Florida stone crabs would be a treat:
http://www.joesstonecrab.com/yourdoor//intro.html
Alaskan king crab is in season and is appreciated by pretty much everyone. (Both the stone crabs and king crab require no preparation before eating.)
Or maybe artisinal cheese?