Unfortunately, a good tablet costs $200 to $800 depending on brand and size. That's well outside most gift price ranges, especially if you have a lot of family and friends.
For those who have to make do with less, I have a solution: Make your own gifts! You don't have to be a super crafter like the folks on Etsy or other DIY sites.
For example, there's a lot you can do with photos you already have sitting around the house or on your computer's hard drive. It's a lot more personal and heartfelt than a mass-produced gadget.
If you're starting with film photos, my advice is to digitize them. That way, you can edit them without hurting the originals. It will also help you preserve older photos that might be starting to fade.
I offer several photo scanners for sale in my store. They're simple to use and don't even require a computer to scan, so you can take them on the go.