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A digital gift card does not have that restriction. If you were to buy a 10 Euro digital card for someone whose Store is set to USD, the Euros will convert into the equivalent USD when accepted.
Please note that you can't use existing wallet funds to purchase a digital gift card.
You can read more about digital gift cards here:
https://store.steampowered.com/digitalgiftcards/selectgiftcard#giftcard_faq
To add it may, or may not work for varies regions, but to keep it simple if simply wish to gift a friend, or family that living in another country, which their account is set to that not same region as you, then simply just do ONLINE gifting, this removes regional restrictions, and yes it converts to their currency once they redeem it.
https://store.steampowered.com/digitalgiftcards/
If you MUST gift someone by physical card then might as well forget about it.