If you are going to give tablet computer for the holidays make sure you verify that it works properly before you wrap it.
Here is a test that I would do: go through the setup with the account of the person you are giving it to including connecting to your WiFi network.
Let it charge.
Restart the computer and see that it boots properly.
Put it to sleep by a short click on the power button.
Let it sit without external power for 24 hours.
Give it a quick click on the power button. It should come right back to a lock screen.
A swipe on the lock screen should return you to where you left the computer
If not it has crashed and needs to reboot.
This happens occasionally, but if it is happening almost daily, return it for a new one.
If it fails the first test, try once more but with shorter test time,
if it fails again return it otherwise wrap it.
That way when it is unwrapped a quick click restores it to an instantly usable computer.
If it failed at all during testing watch it closely and return it for new one before your return privileges expire.
The question of battery life comes into question. Sitting wrapped up under the tree the computer will automatically be checking email and beeping when the person whose account you set up gets an email. You might want wrap a dummy gift with a quick switch door in order to swap a fully charged and functional computer into the package at the last minute. I took a look at how the Nexus 7 consumes power and one guy says that it will lose 5% per day in the sleep mode. Personally, I would opt for dummy package with a quick swap door. Nobody likes electronics with a dead battery.