She couldn't have made the better present.
Is it a right form to say, that it was impossible to get better gift. However the present not a thing, it's an action. For example, son arrived at Father's day!

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Answer

She could not have given anything better.

No other present could have been better.

Answer

Yes, you can say that even if the gift is not a physical object. Other possibilities: "I could not have asked for a better gift," "I couldn't have asked for more," or "that was the best Father's Day gift ever!"

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