Both platforms have gift cards. Both let you buy games and DLC. Both work well. But if you're buying for someone else, the two ecosystems have real differences worth knowing.
The Xbox advantage
Xbox has Game Pass. If someone is on Xbox and doesn't have Game Pass yet, an Xbox gift card can be spent on months of it — instantly giving them access to hundreds of games. That's a wildly good gift for the price.
Game Pass is the single best value in gaming right now. A gift card that unlocks it is a gift with leverage.
The PlayStation advantage
PlayStation's exclusive lineup is unmatched. Last of Us. God of War. Spider-Man. Final Fantasy VII Remake. If the recipient loves cinematic, story-driven games, a PSN card gives them access to a library nobody else has.
Who to buy which for
Buying for a Game Pass fan or a broad gamer: Xbox. Buying for a story-game enthusiast or someone with a preferred exclusive: PlayStation. Buying for someone you don't know their taste: cash-equivalent Amazon card, then let them decide.
Regional lock, again
Same rule as Steam. US PSN cards work on US accounts. Nigerian PSN cards work on Nigerian accounts. Buy for the region of the recipient's account, not for the region of the seller.
Denomination tips
$20 is the sweet spot for a small treat — buys a mid-tier indie game or a DLC pack. $50 buys most new AAA games or a couple months of Game Pass. $100 is a serious gift and comes across as generous.