I will be participating in a white elephant gift exchange on Christmas Day. I drew the letter S, so my gift must start with an S. I am looking for something that:
Whatta ya got?
mmm
Spicy chili crisp oil flavor pack.
It’s on my wish list. 
Scarf.
You can make it as unique as you want via choice of design.
Speaking of scarves, this one will probably draw a few chuckles:
Funny. I’d wear that.
(As a tangential comment, speaking as an American transplant to Europe, Americans aren’t really in the habit of wearing scarves the way people do here. That’s a shame, really. It’s one of the first habits I adopted when I relocated, and it was a revelation. When my parents came to visit over Christmas one year, they teased me about my scarves and going native, so I told them to try it while they were here. They, now, are also true believers, and took the habit back to the States. The best way to summarize it is — you don’t know how cold your neck is until it isn’t.)
Soap-on-a-rope. Do they still make that?
I’m unsure about how risqué you’d like to be, but there are any number of books on sex (education) out there. A lot of them do begin with the word Sex so maybe?
If they smoke or enjoy candles, there are Spark Plug Lighters out there.
Or how about a snood? I’ve seen them for sale in nearby Smicksburg (an Amish community).
Socks. The funkier the better.
Sativa? Oh, wait. They don’t sell that on Amazon. Yet.
They have shisha.
Fantasia Herbal, Hookah Shisha Flavors, Tobacco & Nicotine Free, Fruit Variety Pack, 50-Gram (Pack of 3) F3 Amazon.com
Sansevieria. Makes a great house plant. Sale on this one.
Also available at many of your finer home improvement stores.
Alternatively, Snickerdoodles are always a tasteful gift.
aka Mother-in-law’s tongue. I love the plant.
Or Sensimilla.
A basketball. Just call it a “spherical object” or something like that.
A shirt. Specifically this shirt:
Salami. I haven’t checked to see if it is on Amazon, but I’m sure it is, being preserved and all.
I was buying one once, and the lady showing me where they were said “You could grow these in a closet.”
True.