questionswhat would make a good gift spy kit?

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This sounds like a really cool idea. My older nephew would have loved this when he was that age.

I would include a little flashlight, maybe with some colored filters (home made would work...use thick, clear plastic from take out food containers colored with sharpies.). Great for signaling other spies.
If you can find a cheap blacklight you could include that and an "invisible ink" kit. I think it's Tide detergent that glows well under blacklight. The internets should know for sure.
Maybe make up a little book of spy knowledge: sample code phrases, the NATO phonetic alphabet. I'm sure there's other stuff that would be appropriate for a younger kid. A search on "Burn Notice Spy knowledge" might turn up some stuff.

Do they still make small tape recorders?
A recording MP3 player/digital voice recorder might be easier to find (if Woot offered Sansas again...). Bonus if you preload the Mission Impossible and maybe some James Bond theme songs.

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A laser and a black light would be great. I figured I could find an old tape recorder someone would be willing to part with for a quarter if I look at yard sales etc.