I think the hardest person to buy for is my stepdad, but DH comes in a close second. Gil (my stepdad) goes to the beach, surfs and golfs, but he just likes his used, mismatched clubs, surf boards he's had for years, and doesn't like anything "fancy". We usually end up getting him gift cards and shirts! I have a feeling the gift cards end up in a pile somewhere with all the other ones everyone must get him. It's too bad, because he's the nicest guy in the world.
DH is super picky about brands and stuff, plus he usually just buys himself whatever it is he wants, so he doesn't have a "wish list".