Guitar, Amp, Instrument Cable, Headphones, Auto-Tuner, Metronome, Capo, Picks, Strings, Stand, Strap, Bag, String Winder, Polish & Cloth
Don't make them spend more than ~$200 on this. Consider pitching on for some of the accessories at least (though be aware that some of them are quite necessary right off the bat, such as a tuner).
You won't be able to appreciate the difference between a $100 guitar and a $5000 guitar by sound for at least a year and just to get started you need a bunch of supplies (see list above) and the cost adds up quick.
The guitar won't break unless you abuse it. Squier instruments are decent. In fact, you could even get something like a First Act at Walmart for under $100 and still not be able to appreciate the difference for quite a while.
If you get that guitar (or any other guitar) consider going to your local shop and getting the guitar 'set up.' which is like a tune up for a car to make sure the car is in working order.
Here's the youtube for the Squire you are looking at. You don't have to do this yourself but if you watch the video on 2x, you can see what you are playing for. Start with the strings as low as possible if you can.
Suggestions.... get very light strings (Super Slinky Linky) and your new guitar fingers will love you. You can always go heavier later. You can also get those at your local guitar shop.
I play with lots of different headphones just fine....as u/Guddler said, watch the volume, I always turn the guitar on, then play before I put the earphones on.
If your cable stops working for any reason........buy a new one. Don't buy a hub, don't try and troubleshoot. The cable is going to be broken (I'm 6 cables in from the start of Rocksmith, but I'm probably 20 hours into trying to troubleshoot a broken cable with computer mods, which was a waste of time.... just buy the new cable.)
According to the question on amazon, it says it comes with 9s so you can get 9-42s. In terms of brand, you can go ernie ball or daddario since those are common recommended brand. If you want to use amazon, you can pick https://www.amazon.com/Ernie-Ball-Super-Slinky-Nickel/dp/B0002M6CW6/ref=sr_1_1?crid=2ASR70Y8L54BS&dchild=1&keywords=ernie%2Bball%2Belectric%2Bguitar%2Bstrings&qid=1606353526&sprefix=ernie%2Bball%2Caps%2C156&sr=8-1&th=1