Thanks head-fi for the great gift guide- I joined just to access it, but hope I can also contribute to the community.
Based on the guide and the Youtube review by InnerFidelity, I purchased a Sony MDR ZX700 for the wife. She was looking for sub $100 headphones for her gaming PC and music (indie rock, symphonic, electronic). I found the cans dirt cheap on Meijer's black friday site for $73 shipped. We'd tried out a [very] few models at our local Magnolia AV, but weren't too impressed with the selection.
I'll post back with her reaction to the Sony's. I'm a bit nervous that she'll hate the relatively poor bass response. I like neutral headphones (I use Senn 580s and etymotic er 6's), so maybe I'll keep them as beaters if she dislikes them and see how she likes the Grado sr80s or CAL! Aurvana.