I love the idea, but I hate the idea of transferring accounts.
However, if the recipient isn't tech savvy enough to do it themselves, this is what you end up doing anyways.
I like the idea of delegating voting power to the new account. This way, if something goes wrong in the hand over, you can undelegate, and set it up again.
And so many things go wrong.
Imagine sending someone a Nano S. And the first thing they do is reset it. It used to have 1 bitcoin on it, now it has nothing.
Steem is much nicer in set up, because you actually get a named account. But still, they can reset their password, and lose it (forget to write it down, or just put it into notepad and forget to save it...).
But, from the title, I expected a card that said
Dear STMadhfasdjfkasf1DEdawk99saSS....Merry Christmas
and, they would be all like, WTF is this, and throw it into the fire place with the wrapping paper.
Hmm. So instead of making him an account, you would prefer if a site allows you to print a STEEM gift card. A card that looks nice, states how much STEEM it promises the person, and provides a unique link for them to set up an account themselves rather than needing to have it transferred to them?
That way, when they use the code, it could trigger a smart contract to give them the amount of STEEM to an account they make themselves. Perhaps initially as a delegation.
I think that would be very excellent.
What I would like is for them to set up their own account and for them to write down and store their keys properly, all by themselves. Because, I really don't want the responsibility of knowing their passwords, etc.
But, lets be honest, most of our friends and family are not that tech savvy. If they were, they would be sending us steem/bitcoin/eos...
So, the path you have outlined, I may be following.
But, for the future. I would love to give someone steem by having them jump through some hoops that they already will be.
Via smart contract, send steem or delegation after they create an account, make a post, and vote/comment on one of your posts. If they can do all those, then they have set up everything correctly, and it is safe to send the money.
There is just a lot of moving parts in that. It would be easy, but not trivial.