Most women I know actually don't believe sex is a present at all. Usually when ever any of my friends has a holiday with a partner coming up they'll ask whatto get them if they don't know. Most of the guys will tell the women when they ask "blow job" or some other fantasy. The women will usually say "I already do stuff like that so it isn't a present." Personally I think a present is anything that comes from the heart without any strings attached. Most people enjoy giving presents, so as long as the other person enjoys getting it as much or more I think it counts as a good present.
They just don't understand what they're missing