You are buying a very expensive headset for someone else. She will be using it for many years to come. Perhaps, even if at the expense of surprise, it should be her choice.
Having said that, with a new Bose on the market, the Bose X has come down in price by a considerable amount and deals should be on the table. Personally I would pick the new Bose over the Bose X and the Zulus would come third. I have no experience with any of these headsets, just an unfounded preference.