I would love to be able to gift my unplayed games to others.

I guess you do get into a problem where a group of people might swap the game back and forth to avoid ever having to pay for the game. But people will abuse any system, so I guess that would just be a cost of it

If a game is still within the refund window, then maybe it should have an option to gift it. The devs / publishers could keep their money and Steam doesn’t have to process a refund. Seems like a win-win