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In my case I was buying them online, so they were being shipped someplace anyway. I had them shipped to dad's local FFL and done. He liked the gift, by the wayYes, the seller is sending the gun to an FFL. The FFL is transferring the gun to the person on their end. This means the person getting the gun is passing a background check. The only downside here is cost.
I think the only issue is perception; some might find the gift of a firearm to be an unlikely extravagance, particularly if the person paying is somehow prohibited from owning a firearm. In my case both myself and the actual recipient were legal transferees, so a strawman purchase wouldn't have made any sense. In fact if memory serves the purchase is actually only considered a strawman purchase if the eventual possessor is a prohibited person, but again, I'm not a lawyer and that's not legal advice.I don't see how it should matter who pays for a gun so long as the actual owner fills out their 4473