You already know the graveyard, because you've contributed to it. It is the second drawer down in the kitchen of anyone who has ever said out loud that they enjoy a good bourbon. It is full of well-chosen, well-meant, genuinely nice objects that got used exactly once.
The problem isn't taste. People buy whisky lovers beautiful things. The problem is that almost every whisky gift asks the recipient to change what they do: set up a ritual, plan ahead, get something out. And nobody adds a step to the thing they do at the end of a long day.