If you want to make a paddler very happy, get him/her a nice cart for moving kayaks, canoes, or SUPs around on land. Paddling is always the easy part. The reason most people don’t bother going out paddling is because of the difficulties they have in moving their boat around on shore. The two companies whose carts I use and which I think are fantastic, are carts from Wheeleez and Suspenz.
You want to get carts that support the entire weight of the boat/board rather than wheels which just attach at one end. If the wheels are at one end, the person moving the boat still has to lift a significant portion of the weight of the boat. Carts that attach at the center of the kayak, canoe, or SUP will carry the entire weight of the craft and allow the person moving the boat to focus just on steering.
The quality of the wheels makes a big difference depending on the terrain over which you will be moving your boat. For soft sand and rough terrain, get a cart with big pneumatic tires. For harder surfaces, smaller wheels will work OK. There are some new “airless” tires that work almost as well as pneumatic tires and you don’t have to worry about springing a leak.
For kayaks, getting a cart that breaks down small enough to stash it in the hatches can be handy. Once you arrive at the shore, you may not want to walk back to your car or home to return to stow the cart. A cart that breaks down and folds up allows you to easily take it with you on the water so you’ll have it handy as soon as your paddling trip is done.
Plan to spend around $100-150 for a good cart. Mine get a lot of use (I have 4 different carts) and have moved boats that weigh as much as 100 lbs with ease.