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I think clothing is a good call. We have been lucky with all our kids because my wife has quite a large family, most of whom had children before us, so we got lots of baby essentials such as vests, baby grows, etc, handed down. But if you have to buy them new, they're expensive, so a stack of this sort of stuff could be a big help. Worth asking the parents-to-be what they have first, though, so you don't double up! The other clothing option is a "nice" outfit or so (works better if you know what gender the child will be), for those events where you'd like the baby to look extra cute.
I would also second gifts of food. Just lots of food, fresh and freezer stuff. Treat-type food is ace (I'm sure our marriage (and certainly sanity) was once saved by the timely consumption of a home-made crumble from my Mother in law at around midnight during the general blur that was our second daughter's early days), but also healthy 'proper food' that will keep them going.
I've found that "baby stuff" is quite difficult to gauge. One family's essential tool is another's unused load of clutter, and it's hard to predict ahead of time which it'll be. Some kids have trouble with sleeping, so sleep related stuff is a life-saver. Others sleep really well. You don't know until they get here. So possibly, boring as it sounds, vouchers for somewhere like John Lewis would be an option.
"Ewan the dream sheep" +1!
Other stuff that helped ours sleep:
- one of those disco lights which make rotating patterns on the ceiling! Our little one loved it. Great before bedtime.
- musical cot mobile that plays lullabies
An afternoon of baby sitting + spa session for Mum (and dad too maybe?)
A Bumbo.