gifting eso plus

Thefox

hi I know this has been askd many time, but I wanted a more deep explanation,
how come we cant gift eso plus, there are a few ways it could be done, along the line of Tokens that some Other game use.

sens we would not be tieing our payment to Another account, it mearly getting an Item that can be exchanged for a month of plus time.

What are hindering you the dev's from having this as an option ?
with out giving away too many secrets of course

sorry for beating on a dead horse with this question.

Fox