Gifts are no longer taxes in Sweden but it is likely that the tax authority will regard it as income (Or bonus) and they will pay 50-56% taxes on the lot. Quite tricky but I assume Mojang has good accountants that will work it out!
So I suspect gifting would still be tax inefficient, since he'd have paid taxes on the dividend and then employees would pay tax on the gift.. whereas skipping the dividend and just getting bonuses could cut out one whole layer of tax.
If they don't, they just take a slice of the $3mil and give it to an accountant.