My in-laws have asked me to get them a LED light but I'm struggling to find what I'm thinking of.  They have a 2xAA  Maglite at the moment so I think something with a 2xAA format would suit them.  Given they are in their 70s I think a very simple set of modes (two or three at the most) and a very simple UI are important.  Lots of cheap lights straight from China fit the description but I do want something convincingly well made and buying sight-unseen can be chancy, though I'm the first to say you can still get a quality produce from China. 

So:

2xAA
Simple UI
Not junk.

 

So many options I know you probably know, don't even know where to start...

First off, if they are fan of Maglite, even the simple Mini Maglite 2AA Pro Plus has now a whooping 250-350lm(I still remember the good o' days of SF, where I stare at that 60lm in awe), 2 modes, no BS or drama, and straight out work like a charm.

Few reputable Chinese flashlight makers do have decent AA offering, prices from Amazon:
Fenix E12 1AA, 3 modes, clicky, ~27usd
Fenix E20 2AA, 4 modes, clicky, ~37usd
ThruNite T10 II, 1AA 5 modes, clicky, ~20usd

Another totally different route is to get a headlamp, which I learn to appreciate in recent years.  It frees up your hands and great for work/repair/hiking:
Fenix HL15, 2AAA ~30usd
Petzl Zipka 2AAA ~30usd

I also recommend the Fenix ​​E20 (2015 version)
It has on/off and switching levels from the rear button.

Alternatively look at the Thrunite Archer 2A V3, on/off with a rear button and a button on the torch tube to change levels.

Or Nitecore MT2A - it has rear power button and two levels, with the head tight there is the maximum power, with the head loose a level set by the user.
The MT series of Nitecore (Multitask) may seem difficult to use but once understood, the operation is easy.
MT2A has a good beam (excellent compromise to throw/wide) and well chosen brightness levels.

Fenix ​​E20 also has good brightness spacing but the beam is more concentrated and oriented to throw (led is XP-E2)  Using a piece of transparent Magic tape (placed on the head) it can also be used successfully at home (the tape spreads the light beam)

I don't know exactly the Thrunite beam but from Youtube videos it has a big spot so it should be quite wide (similar or bigger than the Nitecore MT2A)

Thrunite is available in both CW and NW tint .
Fenix ​​and Nitecore only CW tint.

As for reliability I would go to Fenix but I have also bought and given many MT2As and they have proven reliable so far.

I'm sure any of these lights I mentioned is still a big improvement over the old Mag Lite

If they currently have and like the 2xAA Mini-Maglite, why not get them the LED Mini-Maglite?  It would seem the same light just with an LED would be the ideal.

I would also highly recommend Fenix E12 or even LD12 (but that is probably more that they need.  The Lumitop Tool AA or 2AA is also a highly popular light that is simple to use.

I would also highly recommend Fenix E12 or even LD12

Excellent idea, I had not thought of the LD12 model.
It has a slightly wider beam than the E20 and perhaps has an easier brightness change system for a non_flashaholics person.
But it is perhaps the most expensive light among those mentioned (but solid and durable)

I've been very happy with my Nitecore MT22A, it is a slightly different format to most, being a side x side 2xAA, but I find it is a very compact useable shape, slips into a pocket without catching on anything, and mine being bright yellow it is easier to find in low light situations than the usual black.

UI is H-M-L-Strobe.

Fenix LD22 FTW.  2xAA light.  Strobe, SOS, and tactical modes are hidden.  Four brightness modes in the default outdoor mode, but the two-button interface (with mode memory) makes operation easy.  Tail switch for on/off & momentary operation, and side button for cycling through brightness levels.

Much appreciated gents.