Tax law is a very local thing and intricacies concerning such niche items as gift cards are more complex.
Remember: Norwegian tax laws and “rules of thumb” do not apply in UK. UK tax laws do not apply in US (and they made a big deal about it 200 something years ago), US tax laws regarding income differ from state to state… So anybody arguing applicable tax law on international forum without specifying exact location and applicable tax law is WRONG by default.