I'm so glad I'm not in a relationship where there's this absolute charade around gifts and where the perceived thought and effort that's gone into a present is some sort of litmus test for how much we love each other.
I don't think it's actually possible to get an A+ gift for the same adult, twice a year, every year for decades. I think DH and I have probably got each other the "perfect gift" maybe 2-3 times each in 14 years. And the gifts that went down best were not the ones I spent time researching and planned in advance (ultimately overthought), nor the most expensive ones - they were actually the most off-the-cuff, weird ones (a cushion shaped like a sandwich) that made him laugh in the moment and that he still uses after a decade.
All this is exacerbated by the fact that, as adults with our own incomes, both of us just buy what we want. If I can't afford something then neither can he, as we have similar incomes. This is especially the case if it's related to any of my proper interests - I'm on top of every new product, event and consumer item imaginable already. And anything wearable is out, because I need to try things on first.
So the ideal gift is in that sweet spot of something that I really need or would really like, but I don't know it yet. There's not much there.
Which is why we agreed not to do "big" gifts and instead just take each other out to fancy restaurants for birthdays - that's something that will never get old.
(If I asked someone what they wanted for their birthday and they said "something thoughtful" in that accusatory, pass-agg, setting me up to fail manner of the OP, I would be so bloody annoyed with them.)