Totally adore your idea and thoughtfulness! And also agree with those who are suggesting that she has a hand in picking her own out. Gift certificate, box or toy for the presentation; but take her shopping after the holidays and help with the haggling! Like your power tools, vehicles and perfume, the sewing machine should be tested and fit her to a 't'. Be sure to find a dealer who provides lots of hands-on, free lessons and lots of extras - bobbins, special feet, thread; a great warranty and services the machines on-site. Trade-up options are nice to pre-arrange too!
I'd treasure the hunt with my hubby as much as the joy of using the new machine