Yes, you can buy the kit with your email to make a gift, without any problem.
The person who receives the gift and takes the sample will have to do the activation with their own email, which is independent of the purchase email. To activate with their own email, they have to follow the instructions in the QR of the box, or in this link:
To send the sample to the laboratory, if you choose the standard shipment, will only have to leave it at any post office or in a mailbox (Only valid in EU). If you select Premium shipping, the person would have to leave it at a UPS access point and there is no problem, as long as the country of purchase is the same from which the sample is going to be shipped.