Wedding gift advice!

My husband and I were invited to a destination wedding that we cannot attend because, baby, Covid unknowns, cost, and time off for my husband and I. The groom is good friends with my husband. The bride and I are friendly but not super close. The groom stood up to our (in town) wedding 2+ years ago and they gave us a very generous gift as well as attended our bachelor/bachelorette parties. We were not able to go to their bachelor/bachelorette parties because they were also destination parties. I don’t know what to do about a gift for them and my husband is no help! Should I “match” the gift they gave us for our wedding? Give more because I feel bad we haven’t celebrated with them? Less because we aren’t attending the wedding? I really don’t know. What would you do? They’ve also been pretty explicit that they don’t want physical gifts.