Sure, I could contact the maker and ask to have it sent as a gift, but her profile indicates that she is on a sabbatical. Her Xstreet store front does not have this item, so while that might is an option -- albeit less attractive than being able to hand my friend a gift box -- for some items from that store, it is not for this one. Besides, many merchants mark up items on XStreet to cover the commission fees.
What we really need is an overhaul of the permissions system. Everything should be transferable just like in Real Life. Since that would raise havoc with the other system permission Copy, a creative form of Transfer needs to be found. I propose a Gift Upon Purchase option. It would have been great to be able to right click on the vendor prim, choose Buy as Gift rather than just Buy, and then be prompted for a name for delivery. Some vendor systems allow this, but for many reasons merchants prefer to use non-scripted prims so having the gift option built into the fabric of the Second Life viewer/servers would be best.