A gift for the brother who gets sarcasm instead of sentiment: write it down once, put the photo and the song in with it, seal the box and send him one link. He can reply with an insult. That still counts.
You tried to say it properly exactly once, at his wedding, and it came out as a story about his terrible haircut in 2009 and everyone laughed, including you, and the actual sentence never arrived. That is the deal the two of you have run for twenty years: affection travels as mockery, gratitude travels as a takeaway order, and anything sincere gets converted at the border. It works, mostly. But every gift idea for a brother that the internet offers you — the gadget, the whisky stones, the mug that says LEGEND — is built for that same deal, and none of it says the thing.
Because here is what you actually have, and no shop stocks it: he walked you to school for five years and moaned about it every single morning and was never once actually late. He lent you money in 2016 and has never mentioned it, not even in an argument, which for him is a kind of sainthood. He drove four hours when your flat flooded and spent the whole weekend calling you an idiot while he fixed it. Sisters searching for gifts for brothers are mostly holding a version of this list, and the list is the gift. It has just never had anywhere to go.
A box lets you say it sideways, which is the only angle either of you can take. He opens the link on his own, in the van or on the sofa, with nobody watching his face do the thing it will do. There is a joke in there too, because there has to be. And when he texts back you absolute weirdo twenty minutes later, you will both know exactly what that means, because it is the same language it has always been.