I'm pretty confused by your post so you might need to be a little clearer at what you're trying to do. What's a "gifted upgrade"?

I get the impression you're trying to stack a RU and a APD upgrade. That is not possible... But yes you can gift a RU or a APD upgrade to anybody you want and they don't have to be flying with you. You just do this like any upgrade through the myairnz portal by adding them as a giftee and then lodging the upgrade for them.