Hi Alex,
You can purchase just about any item in the Pro Shop and send it as a gift to another player, even if they aren't registered yet on WGT. When you're browsing the Pro Shop just click on any item and you'll see a blue GIVE AS GIFT button like in the picture below. Just click that button and type in the WGT username of the player you wish to send the gift to. You can also send a gift via email to a non-registered user by entering their email address. They'll receive an email asking them to join WGT and that they have a gift waiting for them when they do.
The only items that cannot be gifted right now are Master+ items.