Not the same thing. First of all, it requires "extra work" and the game you have as a gift does not appear in your game shelf.
That I'm aware of. But the issue Telika was addressing was that on GOG you have to determine whether the owner is gonna be you or someone else the moment you make the purchase and keeping the method I described in mind that's simply not true.
With GOG gifts there's IIRC the risk that the gift will expire under certain circumstances (for instance when the corresponding game is removed from the catalogue), that's why the method isn't fully reliable or perfect but in most cases it will do the trick. Also the thing with expiring gifts is something that GOG should be able to solve with minor changes in their contracts, in fact I think they might have been an error to begin with (I mean, I assume that the developer receives payment for a game bought as a gift as soon as in case of a regular personal purchase - I have a hard time believing that GOG is unable to just assign a game to an account after it's been removed from the catalogue, in all other respects it's probably treated as a sold "unit" either way).
If GOG would allow you to gift games from your shelf (if you haven't downloaded it at all, of course), then it would be similar.
It's similar either way, if it were the way you describe it it would be identical.