One of the odder things about each console's digital storefront is that you can't actually gift games to your friends. Microsoft actually introduced the feature on Xbox One last year, but now the feature has come to the Windows Store on Windows 10. You'll now be able to gift DLC and full game purchases to your friends on PC, locking them into the often terrible UWP apps featured on the Windows store.
There is some weird stipulation, though. For some reason, you cannot gift more than two discounted items within a 14 day period. "Gift purchasers can only buy two discounted products – and a total of 10 discounted products – every 14 days," reads the store description. "There are no limits for gift purchases made at full price." Gifting can only be done with people in the same country, which is unfortunate.
That does seem like an awful lot of roadblocks for this feature, but at least you can grab stuff for your friends without resorting to gift cards or store deals.