What $100 buys that $50 doesn't
Three things, mainly. Wireless. Cutting the cable on a headset is the single most noticeable quality-of-life upgrade in gaming, and it’s where a good chunk of the extra money goes. Official hardware. A first-party controller from Nintendo or Sony is better built and more comfortable than a budget third-party pad, and it lasts. Current games. Flagship titles sit around the $50–70 mark, so this tier comfortably covers the game they actually want rather than the one that happens to be discounted.
Which upgrade for which person
They play their Switch on the TV. Buy the Pro Controller. The small controllers that come attached to a Switch are fine in handheld mode and genuinely uncomfortable for a long session on the sofa. This is the upgrade Switch owners recommend to each other most often.
They play online with friends. Buy the wireless headset. It gets more hours of use than anything else at this price, and being able to walk to the kitchen mid-conversation is a genuinely nice thing to give someone.
There are two of them, or they have friends over. Buy the second controller, or a party game. A spare pad turns a solo device into something two people can share, which is often a better gift than another single-player purchase.
A note on prices at this tier
Games and hardware in this bracket move around a lot, and the difference between $70 and $100 on the same item is often just timing. Because every price on this page is pulled live and stamped with the date it was checked, you can see the current position rather than a stale number — and if something has drifted above $100 by the time you read this, you’ll know immediately instead of finding out at checkout.