The real chaos here is duplication risk. This friend has already received the popcorn set, the subscription extension, the 'watch this show' note card. The unstated dynamic: everyone who knows them knows they watch a lot. So everyone has had the same idea. You are not the first person to think 'OTT-themed gift.' You need to go one layer deeper, toward the infrastructure of binge-watching rather than the content itself.
Bias lighting behind the TV transforms a ₹30,000 screen into something that feels genuinely different for ₹500. If they watch at night (and they do), the ambient glow reduces eye fatigue and they will notice it every single time. Wireless over-ear headphones are the second category worth considering, specifically for anyone living with family. Joint family households, PGs, hostel rooms: this friend is probably watching at low volume or with cheap earphones out of consideration for whoever is sleeping nearby. Give them proper sound isolation. The third category is comfort gear: a neck pillow and throw blanket combo lands when the sessions run past midnight and the couch starts feeling like punishment.
The obvious mistake is gifting another OTT subscription. They already pay for at least two, and JioHotstar alone has more content than any person can finish in a lifetime. The second trap is anything food-themed: popcorn boxes, snack hampers, 'Netflix and chill' branded mugs. These feel clever for about five seconds and then sit in the kitchen unused. This friend does not need you to gift them the act of watching. They need the setup to do it properly.