What can I buy her for the new theater room in her home?

One of these would be fun, especially if there are kids, grandkids around.
I had the 7 footer in my TV room, it was sooo comfy. These are filled with foam not beads.

www.cozysack.com/collections/bean-bag-chairs.

Commercial popcorn machines certainly exist. They aren’t cheap.

Cretors small poppers

And I see that there are much less expensive machines. I know nothing about them, but this one has 587 reviews and 4.5 out of 5 stars.

Surround Sound system and speakers. GOOD speakers!
Blue Ray player.
Sound deadening/dampening rugs or other wall coverings.
Nice lounge chair(s).
Sound bar.
Head phones.
Lava lamps or some other fancy theater lighting type stuff.
A side table of sorts to hold the remotes within easy reach.

Popcorn makers and such are for the lobby/kitchen where the mess, grease, and stains can stay and/or be easily cleaned up.

Small lap trays for theater dining…

And—I’m being serious here—how about ear plugs? Presuming the sound system is very good, some visitors, especially older ones, may need them when the sound gets cranked up.

I love my small plastic folding table from either Target or Walmart. Lol. It’s not really for display, but it’s so handy, and folds right up flat to be easily put away. I use it as a side table or eating table. It’s black, so it doesn’t stand out as plastic in my opinion. I think the height adjusts, I’m not sure.

I like the idea of lap tables too, which was mentioned by someone above.

Both items can be used in other parts of the house.

You could do a gift basket with specialty popcorns, chocolates, Neccos, dots….hey, maybe a cute case that displays candies if they eat candy, or a small fridge for drinks if they don’t already have one in the room.

Can they watch Netflix on the screen? Maybe pay for a year subscription.

A throw blanket that has movie film depicted on it, to cuddle under to stay warm, and it adds to the decor.

Have them look into PLEX. It requires that you rip all you media and have a server powerful enough serve it. But you never need to switch disks again. There is a nice UI like Netflix where you can pull up anything you want. And if you want to go crazy plex offers webhoocks so you can do things like this.

This is messy to get working but works nicely if you don’t give a fuck about the cost.

Blankets for cold nights.

Roku, ChromeCast, or some streaming device.

What is your budget for the gift? This might help in offering suggestions.

What game systems do they have? The reason for asking is that there are games that are ideal for an entertainment room.

Do they have children? If so, how old?

They have 2 kids, 14 and 16. If it were winter I’d definitely get her some fur throws. I think the tray tables sound interesting although I have to be very careful knowing she WILL NOT TOLERATE CLUTTER ANYWHERE IN HER HOUSE!
They have Dish Network and I think Netflix but I’m not sure.
@JLeslie you have the most interesting answers and questions! TY!

Let us know what you decide.

I found this

Blankets, mini concession stands, pillows, and more.

@Aster, what price range would you like to stay within? Do they have xBox or Nintendo or something else for games?

@Pied_Pfeffer yes; they have all those xBoxes, a Wi and about 75 games. I love that mini concession stand. But I don’t want my daughter to think I’m loading them up with candy 24/7 with their perfect teeth at risk.