You know, if someone tells me "Just cuz, drop it" I would most certainly NOT drop it. I'm not a child, and I deserve some communication and respect!
Anyway, I think she has a few options.
She can just forget the whole toy thing and humor him.
She can keep trying to talk to him about it.
She can get some toys without his knowledge/consent and use them alone.
She can suggest they try some couples counseling if he doesn't want to talk about it to her.
She can leave.
I'm not sure any of those seem like very good options... but she'll have to make a choice that she's most comfortable with.