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So further research:
1) You can buy a gift card on a different marketplace to your own home address.
2) You MUST buy the gift card on the marketplace that the recipient has their address / Kindle.
3) Amazon will work with no credit card details entered at all, but the sales tax is extra on top of ebook price in USA, in EU/UK it's included in eBook price. You need enough balance on the gift to cover the sales tax (7c on a 99c book). Perhaps it depends which State your USA Address is? You don't need any address or gift card for amazon.com free ebooks which might not exist on other Amazon marketplaces (Mostly the Publisher decides).
Also it's the Publisher, not Amazon that decides if there is DRM or not. The Lending is more complex as Amazon may force publishers to allow it depending on "Stuff"!
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