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The best way to tip is in Cuban Pesos. The Cuban Pesos you have are now freely exchangeable by locals, which was not the case a few years ago. After that the preferred currency is Euros. US dollars are not preferred because private Cuban individuals are not able to deposit them to a bank account, and because USD are subject to a higher exchange rate commission than other currencies. (There is almost certainly a big black market in US dollars, but why make your server go through that hassle). Most major currencies will be preferred to USD (Canadian dollars, UK pounds etc.)
The changes you are probably hearing about are the unification of the two Cuban currencies (local pesos and tourist pesos), which made Cuban Pesos more desirable because now the currency that tourists have (and will tip in) are the same that Cuban citizens use for day-to-day transactions. Also the surcharge on USD exchange which makes them less desirable.
The US embargo still applies to Cuba and there are shortages of necessities, which makes imported goods desirable. Here is a blog about bringing gifts for Cubans. However I would never use goods as a substitute for a tip on a bill you have paid with cash (or card).
In the end, Cubans are going to appreciate the size of the tip you leave rather than the currency you leave it in.
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Just to enlight after we return from our trip (too short) to Cuba;
We went to HolguΓn region.
Yes, they need money, as everyone. But they all told us they'll need stuff more than money. Even if they have money in their bank account, every markets and shops neerby them are empty. Bring them kids stuff, such as pens or notebooks, pharmaceutics such as Tylenol or toothpaste. Also, to bring some light in their harsh time, candies are also appreciated but moderate as we all know it's good for taste, but not too much for healty. But what was the most to consider regardings comments we had is to bring them clothes for both adults and kids.
If they do not use it, they'll sell it to someone in exchange of stuffs they need, even in black market because yeah, black market is a big part of their exchange.
Which leads to talk about money;
In resorts, tips; CAD was the big deal. Even CAD coins. They can't get CUP for CAD coins but they exchange it from people in resort (i.e.: $20 bill in exchange of $20 CAD coins). Some of them told us to give them bills which hasn't been too much damaged/torn, because some institute refuse them. They also take USD but haven't seen USD coins; just bills. I do have seen some CUP but not much. But they accept it anyway.
Outside; CAD or USD Bills and credit cards (not emitted by US banks). They put CAD into cards, but they use USD in black market. They do take CUP but they have no "purchasing power" with it, as stores are empty.
Overall; Cuban people are really nice people. Go talk with 'em and be kind. They're happy to see us back as they were mostly cut ouf of the world (much than usual) while COVID. So help them out and bring them supply (of any kind, as they all told us) and your good vibes.