Just found thread unfortunately and as you said apply the KISS rule so I would not get too informative as you will find if you specify a certain item / Brand and the person cant get it then they become confused and depending on what they want the guitar for depends on the level of equipment, so if they want it for a piece of furniture, display or reading light, then you want minimal but if you want it to be a musical instrument then there is mandatory items that makes the difference between the 2.

As copied and modified :

You can build one of these kits with a few basic tools

file - For the average person a file is easier and I like a half round as it will do internal and external profiling
Pit Bull Sandpaper (180 grit to 240 grit) - and block
Steel wool - the person should be able to make their own choice as to grade
Drill
Drill bits, from 2mm and 3mm
Clamp - I prefer an F clamp as they are quicker
Pit Bull Wood glue (for set neck kits)
Screw drivers, both phillips and flat head - and different sizes as a neck screw is way bigger than a tuner screw
Long straightedge (600mm rule) - I use a 300mm rule as well for laying out for ease of use
Soldering iron - I use an iron that produces 40w and 100w. Lower is for wires and higher for soldering to rear of pot
Solder - they should have a basic understanding and I use lead free as my choice of solder
Clean rags - I prefer paper towel as you don't cross contaminate yourself as it is a single use item and cheap
Pencil
Eye protection
Wire cutters - I use needle nose pliers as they can also be used to tighten your jack nut
Small allen keys for bridge - as stated you get it and the truss rod key in the kit
Tuner

I would also add:
Ear and dust protection. I use a replaceable cartridge type for both dust and paint fumes
Masking tape - for laying out and using as a clamp for gluing on nuts and trim
Disposable gloves - Just keep stains and other undesirables off.
Shifter / Adjustable Wrench - For doing up tuner nuts, one size fits all
Coping saw - for use on a head that needs shaping

To make it a musical instrument then you have to have a set of nut files as I have never found a kit that doesn't need adjusting.
You also need a way of levelling the frets, I have my own, as all the kits I have put together need to be levelled.

As for electrical items, it may make it easier but the person who is using them have to have the skills to use them safely.
I have other extras that I use but that is because I can.