First up: There is another guide that has this info, however the info it contains is wrong. I'm guessing an update changed things at some point.

Second, you can give items not listed as liked or disliked to your companions, however it won't give as many points as an item they like.

The game files do not specify how much reputation any single item is worth, as far as I can tell this is somehow based off of the items value. The liked items just receive a boost over what they would normally give, so a particularly valuable gift that the companion does not have strong feelings about could be worth more than a cheap item that they like.

All of this info was pulled directly out of the game files on 12/22/2019

Edit 1/9/2020: There is at least one companion that has an item listed as both liked and disliked. As this is the way it is represented in the game files I will not be changing it, however be aware that the item is reportedly treated as disliked.