Generally speaking, you can't go wrong with gift cards. Amazon, ThinkGeek, whatever. Or, y'know, a nice thank-you card. "Hey, you're awesome, thank you for everything you've done for me."
The only justification I've ever seen was places gearing up for multi-factor authentication.
The front login page, asking for your account, tells the backend how you're configured to login (token, password, biometric, whatever). Then the second page is variable depending on your authentication method.