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https://store.steampowered.com/digitalgiftcards/selectgiftcard
https://checkout.steampowered.com/login/?purchasetype=gift&checkout=1&redir=checkout%3Fcart%3D5189917835437752776%26purchasetype%3Dgift&need_password=1&redir_ssl=1
https://store.steampowered.com/join/?guest=1&purchaseType=gift&checkout=1&redir=https%3A%2F%2Fcheckout.steampowered.com%2Fcheckout%3Fcart%3D5189917835437752776%26purchasetype%3Dgift
Reading that, it certainly appears that an account is required. You don't notice the Guest option until you're asked to login.
As for OP's issue
It is just a possibility and my own opinion
1) someone's steam account is compromised and their email is also compromised as well
It can take about 7 days.