I guess I can throw in my two cents in here.
- iPad Mini - For someone who doesn't have a tablet and is agnostic to the ecosystem they want to be a part of, yes, Nexus 7 and Kindle Fire HD are better for the cost. If someone's in the Apple ecosystem, a regular iPad seems like a better choice in the long run anyway as the iPad mini just feels like a bigger iPod Touch.
- Nexus 4 - I also heard the battery life is meh and that Anandtech had to put it in the freezer to get some pretty insane performance metrics. Otherwise, I'm not even sure why to get a Nexus phone aside from getting the latest Android OS early. And even then, that's not really a big deal.
- Windows 8 - I agree, if buying just the OS to upgrade current existing 7 machines.
- Windows Surface - I'm on the fence on this one.
- Wii U - I would buy the fact that it's going for inflated prices. I wouldn't buy the expectation of a new Xbox or PlayStation any time soon. And I think both Microsoft and Sony realize that having the latest and greatest isn't really something to strive for. But I could be wrong, and Sony may be wanting to push the ability to do 2K-4K on the PS4, which would require a beefy GPU.
Either way, at the end of the day, I expect next-gen consoles to match at best a $800 PC when they're released.
- HDTV - I'm also under the impression that, since I saw everyone and their mother at Fry's with a brand spanking new HDTV, nobody needs one for Christmas anyway.
- Apple iPhone 5 - I wouldn't buy an iPhone for someone anyway.
- Microsoft Office - On the fence with this one. I'd usually just push someone to Libre Office anyway if they don't care about not having Office.
- Dell XPS 13 Developer Edition - I don't understand why this exists.
- 802.11ac Router - That and... 1. you need an 802.11ac receiver 2. Do you even need that bandwidth?
- Sony PlayStation Vita - I'm also on the fence with this one. And I'm not exactly convinced on the whole "wait until the price cut, it's coming eventually but we don't know!". I feel like it's almost saying "wait for the next GPU, it's coming out next year, but we don't know when!" when I want something now.