I heard yesterday the most "insulting" gift for a woman is clothing that's a too-large size. And I thought "Who in their right mind gets INSULTED by a gift given with an honest heart?" So the giver goofed up on the clothing size. BIG FLIPPING DEAL. As inconsistent as women's clothing sizes are, getting the size right on the first try, for the uninitiated, would be a real Christmas miracle. The correct response is to thank the giver and see about exchanging the too-large item for the correct size, sans drama.
But anyone who takes OFFENSE at a gift that was the wrong size really needs to sit down and take stock of their priorities. Seriously. The ungrateful harridan who would behave like that needs to get a life.