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This is starting to get complicated. It sounds like I have no way at all of gifting her the firearm as my intent upon purchase is the immediate relinquishment of it to her even if I take it home and tie a bow on it.
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That's not correct.
Gifting is perfectly legal, but if you try to do some sort of transaction/handoff at the gun counter in front of the clerk I can guarantee you that it's going to be a real mess. Best case they refuse to sell to you, worst case they call the cops.
If you want it to be a gift then do just like you do any other gift. Buy it, take it home & wrap it and then give it to the recipient.
Watch the cartoon and quit trying to make it make sense. It doesn't have to make sense, it's the BATF. It's not complicated even if it's not logical.