On Steam, you can purchase games for other people. This method of digital game gifting is slowly becoming a standard in digital marketplaces. However, it doesn’t appear as if the Xbox One is on board.
Responding to a query about the capability on Twitter, Phil Spencer said, “I like the feature, great part of digital, but we don’t have a plan right now.”
It doesn’t appear as if Microsoft is particularly against the feature, just that they currently have no plans for it. Perhaps we will see it get implemented sometime in the very far future.
Source: Twitter