Disclaimer: my "old" arthritic fingers and wrists need all the help they can get
Therefore, I am in the "mitt fan club". I prefer them to pot holders that may not bend enough to get a good grip on things. It kinda depends on what I am removing from the oven: a cookie sheet with cookies is easy enough to handle with a pot holder but a large casserole or Thanksgiving turkey where you need both hands, two mitts are much easier to manage the weight. Plus with a mitt, it doesn't flop over into whatever you are removing from the oven.
If you are making for gifts for people you know, maybe check out their kitchen or start this little debate in a casual conversation to get an idea of what they prefer.