iTMS gift certificates make poor presents, for four reasons. Firstly, the person receiving the certificate has to register an account with the store to be able to redeem the certificate. Secondly, there are few albums in the store that are particularly rare and couldn't be downloaded for free elsewhere. Thirdly, the prices are about the same as a CD, so it seems lazy - for a present - not to have gone to a shop and bought the actual CD instead (where you get better quality sound and liner notes and pictures). Finally, the value of a downloaded album is much lower than that of an actual CD, as it can't be resold (even if stripping off the DRM with Hymn gives it a little bit more value as an exchangeable item).