It does not matter what device you purchase from, or who purchases it.
All software products denoted with "Delivery Method: Email" are sent to your billing address email within 15 minutes of your order. The email will contain your download link and license key. It is just an email. You can open it up on a different device, send it to a different email address, or even print it out (the download link is in text, so you can type it in from a printed copy). After claiming your license, you will have the chance to change who the license is registered to (name and email).
We strongly recommend using gift cards if you are shopping for someone else.