Budget only answers half the question. The other half is who you're actually buying for, and a premium smart telescope is the wrong gift for someone who's never used a star chart, just as a basic starter book undersells a hobbyist who's been observing for a decade.
For a kid, ages 6 to 12, keep it hands-on and hard to break: pair National Geographic's Little Kids First Big Book of Space with a planisphere sized to the family's latitude and the Orion RedBeam headlamp. If you want to go bigger, the StarSense Explorer LT 114AZ works well with an adult driving the app for the first few sessions.
For a teen or adult beginner, build toward a complete, no-regrets starter kit: Turn Left at Orion, a pair of 10x50 binoculars, and either the Heritage-130P or StarSense Explorer LT 114AZ.
For a serious hobbyist who already owns a scope, think accessories and upgrades over another telescope: the Pocket Sky Atlas, a StarSense Explorer DX 130AZ as a grab-and-go second scope, or a Star Adventurer 2i to push them toward astrophotography. A Seestar S50 or Dwarf 3 also lands well here, since a hobbyist already knows exactly what a smart telescope saves them from doing by hand.
For the traveler or aurora-chaser, weight and packability decide everything: a pair of 10x50 binoculars, the Dwarf 3, and a copy of NightWatch, which packs flat.
None of these pairings are exclusive. A book from one tier, a headlamp from another, and a telescope from a third make a perfectly good combined gift, especially split between a few people chipping in together.