How to gift an Apple TV show to someone else (living under Windows)?

Is there a way to gift an Apple TV show to someone else? And is it possible for them to watch it under Windows?

I would like to give the series "Calls" to someone else as a present. That person, however, lives under Windows. I guess I could give them an iTunes gift card. (But, maybe, there is a more "dedicated" way?)

But, would it be possible for them to watch the series somehow on Windows?

Apple has documented the various ways to access TV+ on https://support.apple.com/guide/tvplus/welcome/web.

On a Windows PC (including Microsoft Surface), Chrome OS device, or Android device, you can watch Apple TV+ in the Chrome and Firefox web browsers.

Go to tv.apple.com to subscribe to and watch Apple TV+ in a web browser.