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Melissa86 stick with the $500 ft86speedfactory gift card, and use the left over for something like a quick shift kit if he has a manual, or do the $500 and a nice night out out combo:
http://www.ft86speedfactory.com/trd-...-kit-1465.html
Car parts are a difficult gift to get right. For a friends birthday I recently bought her a UUC evo short throw shifter for her e36 m3 and she was ecstatic but that's only because I knew what she was trying to perfect on the car with transmission fluids and bushing installs. It would help to know the full set of mods he has already.
You really just need to poke around and find something he wishes was better on the car, like an android auto head unit or something like that.
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*SOLD*OFT Stage 2 UEL E85/Nameless Performance 3 inch axleback with 5 inch mufflers/ TRD CAI / CNT UEL/ Cusco Strut BAR & LHD Brake Stop / "JDM" Toyota Badges / WinJet JDM headlights - DRL MOD from fteightysix.com - 5000K Diode Dynamics HID kit / Diode Dynamics LED interior Lights and sidemarker bulbs / JDM Clear Sidemarkers / Diode Dynamics LED switchbacks/ OLM LED rear turn signals / Tap Turn Relay*SOLD*