In my personal experiences with civilian women, they all love inexpensive gifts which are specifically tailored to their personal tastes. It shows that the guy was listening, and remembered something mentioned offhand in some conversation.
Something expensive, like jewelry or a designer handbag, often comes with implied strings attached. With an Escort, a $50 tip might be appreciated more than a $50 gift card, because 'that's the nature of THIS business'.
A woman's eyes will light up before saying 'Oh my God! Aquamarine pottery glaze #31!!!! You can't get this anywhere anymore!' or 'Wow, one of the nine Red Rose tea figurines that I don't have!'.
There's an old joke that you can tell how many times a Jewish woman's husband has been unfaithful by counting the fur coats in her closet.
I have a few of the early issues of Viva magazine from 1974. Viva was published by Penthouse magazine, and was an erotic monthly marketed to sexually adventurous women of fifty years ago. One of those has always been well received by an upscale Indy. Those back issues often cost $50 - $100 or more $US on eBay, (including the shipping), if they're even available. Apparently, they are highly prized by openly gay men, who usually snap them up when they go on sale. I got them for $2 each seven years ago - see this post:
https://terb.cc/xenforo/threads/whi...has-best-selection.805020/page-2#post-7768680 for details.
As a general rule, however, 'used erotica' seldom has much value in the secondary market, particularly when it comes to items which might be inserted internally.