I have no idea why someone would get mad about getting a vacuum cleaner as a gift. It's boring, sure, but if you keep complaining about your old one, it seems pretty thoughtful.
The implication is that it implies vacuuming is that persons responsibility to the point of giving them "their" tools instead of it being a shared purchase for the house.
Not everyone will care, but this is a stereotypical type of present likely to trigger anger and resentment in the recipient for a reason.
Everyone’s situation is different. But typically the reason this offends is because for a stay at home mom a vacuum is a work tool. If the current vacuum is broken then you should just get a new one. It shouldn’t take the place of a Christmas present, which is the opportunity to get her something related to her personal interests rather than her job.