(Edit: See reply. Counterintuitively, a purchaser intending to gift a firearm is the transferee as far as Form 4473 is concerned.)
> Ironically, if you take someone shopping to buy them a gun as a gift, by law you're the one that's supposed to have the background check run - not the recipient.
That is contrary to what is on ATF Form 4473 [0]. Form 4473, question 21.a., asks if the purchaser is the actual transferee of the firearm. The form makes it very clear that it is a crime to answer "yes" if the buyer is purchasing the firearm to transfer to another person.
[0] https://www.atf.gov/firearms/docs/4473-part-1-firearms-trans...