Replacing everything often comes with a period of reflection.. They may not even know what they will need/want..

we left behind most our furniture when we moved and it was so much fun to start fresh ... with stuff we specifically chose instead of a hodge-podge that we built up over 32 years..

I recommend kitchen gadgets, a really good chef's knife and knife sharpener, potato peeler, wine corkscrew, some paring knives, some cheery hand kitchen towels. Go to a dollar-style store and see what's in the kitchen section.

...and add another suggestion: desktop stuff like letter openers, staplers, paper clips, pens/pencils/sharpies, stamps, rulers, etc.

(little things that people forget that they always had in their home).

does the family have any copies of that sort of thing?
after that, for me it would probably be some of my kitchen tools but people would need to know specifics of brands/styles etc.

I lost a lot of family photos in a roof leak years ago and it really sucked. One of the few things that insurance and savings can't replace.

I don't have any family photos but my brother might.

A good pillow is home and comfort to me.

Of course, to give the right pillow you would need to know how they prefer to sleep: back, side or stomach.

But I agree, it's all about personal preferences.

As I said, they had insurance and are comfortable financially, but starting over is hard for anyone.

The thing that is the most important is that they know their loved ones are safe.

Stuff you take for granted, but use every day.

Coffee Maker, Dishware, Silverware, Glassware, mugs, toaster, toaster oven, kitchen utensils, bath towels, kitchen towels. I know some of these will be outside your pricing guidelines, but they are what keeps your day humming. Pretty much like a wedding shower for a couple just starting out.

Target and Lowe's mostly, but I tailor them to places near them for the more rural folks. It gives them a chance to replace things as they realize what they're missing, with items they like, but haven't replaced yet.

I've been told they've replaced pet items, linens, kitchen items and office supplies with them.

Restaurant gift cards. Or invite me over for dinner.

They have a good selection of almost all home ware gadgets and that way they could pick out for themselves. Although, the surprise wouldn't be much fun. Never mind.