Okay, just to break the monotony I will provide a different answer. It is the answer for me. Each person has to decide for themselves and their situation.
Many people have posted that since their MLCer isn't getting them anything, they won't get him/her anything. That reveals a lack of detachment, being caught up in what your MLCer will or won't do or how he/she will respond. Take a step back. Let that go.
I've been at this for over 5 years. The only Christmas I didn't get him anything was right after bomb drop when we had agreed to be completely NC to see if that's what we wanted. Since then I have given him a gift each year. I expect nothing, and usually receive nothing and it honestly doesn't bother me. He knows that I love Christmas. I give for the joy of giving.
We have been essentially NC for the last two years. I have not acknowledged birthdays or anniversaries, but I have acknowledged Christmas. The last two years I have struggled with whether or not to send him a card or a gift and both years I have felt guided to give both. Just when in my anger I planned to give him nothing, the perfect gift appeared and I knew I had to get it for him and the anger melted away. The gift was for my husband, not my MLCer.
I will tell you that the Christmas after I filed for divorce, when he was dating someone else, I felt guided to give him a taste of home. We hadn't spoken in months and I thought we were on the way to being divorced, when I saw the latest novel by one of his favorite authors and it inspired me to send the book (I read it first - LOL) along with a can of coffee and some homemade macaroons. Just as if he were sitting on the couch with Christmas music playing. It's something his girlfriend could not give him. Memories of the good times.
The answer is... forget the advice of others, listen to your heart. Pray about it. The answer will come to you. But whatever you do, don't do it out of anger or expecting a response. Do it for you.
Someday, they will remember your kindness and they will know they did not deserve it.