This is what you get extra with the Ultimate Edition:
The inclusion of an extra Team of the Week player in the Ultimate Edition.
The inclusion of a FUT Hero tied to the World Cup.
For Career Mode fans, there's a Homegrown Talent included in your youth set-up that will have world-class potential.
It was also released 3 days before the Standard Edition but that's of no use now.
I'd say if it's a gift, go for the Ultimate as it will be most welcome. Also shop around as there are some varying prices around. If you want a hard disc version to wrap as a present then there're fewer options but if you don't mind a digital code then there are some very good deals.
You haven't stated whether it's Xbox or PS5/4 which has an impact on price but not content.
In summary, go for the Ultimate, hard disc version but remember there will be a hefty update/download on Christmas Day before it can be played.