Beaver Run Raceway, Pittsburghmarc?
I'd rather have access to the track in my own car. I think 135 in my Jetta that I know well would be better than 140 in a car I have no experience in even if it was a highly tuned true race car.
Then again, I have done 135 in my Jetta. If you've never done that kind of speed, it is thrilling in any car.
Maybe not the biggest or most expensive (well, maybe the most expensive), but the best gift would be my (cheap) electric guitar that I longed for over many many years that my wife got me. Not rich enough or in rich enough circles to be given expensive gifts.