buying a mac as a present

clare.sharp1 wrote:

Judging by your response, I think it doesn't matter :)

That is correct. The Apple ID used to purchase the gift is associated with the payment method for the Mac. The recipient’s Apple ID is used to perform the device’s setup.

Not sure I understand the issue. You buy the computer, give it to the gift recipient, the recipient opens the box, turns on and configures the computer using his credentials. Maybe I missed something in your question. Sorry if I did.