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Also Amazon also requires you to have an amazon account to buy something off someone's wishlist.
A Steam account was always required to purchase anything on Steam.
In May 2017, they added the additional requirement of being Steam friends to gift games to each other.
Maybe add a purchase steam gift card button on wish list or gift card in X amount next to add to cart button
You need an account to send a game, a physical gift card isn't subject to tax fraud, region fraud, etc like buying games are. You can already send digital funds to people if you wish.
https://store.steampowered.com/digitalgiftcards/selectgiftcard
For digital gift cards on Steam, you must have an account and be Steam friends for a minimum of 3 days.
Physical cards/codes from retailers do not need an account BUT those are currency restricted.