Wtf is with the eye rolling? What your wife said is perfectly valid and fair.

From your comments, you didn’t even tell your wife beforehand that you had gotten these at work. Put yourself in her shoes, there’s something that you really want and have talked about with your spouse, you come to your spouse’s friend birthday (who is also the opposite sex), and your spouse gifts the them the thing you’ve been wanting and talking about. You had no idea he got these at work and had considered you but wanted to give them for her birthday, because there was no discussion of that. No “hey babe check it out I got these sweet tickets, maybe I should gift them to Nicole” so she could bring up how she feels and you could say “but it’d make Nicole so happy for her birthday, and they’re free so it’s an easy gift. I’ll get you even better tickets and you can take whoever you want!”

How did you not even talk about what you were gifting Nicole to your wife. I feel like you hid it intentionally. And I’m still not over the eye roll, god you’re such a d*** for that. YTA and I hope Nicole is everything you dreamed of.