PurchaseRestrictedCountries:
RU Russian Federation
AM Armenia
AZ Azerbaijan
BY Belarus
GE Georgia
KZ Kazakhstan
KG Kyrgyzstan
MD Moldova, Republic of
TJ Tajikistan
TM Turkmenistan
UZ Uzbekistan
UA Ukraine
LV Latvia
LT Lithuania
EE Estonia

claims this gift can be activated and played in any other country.

There are games that can be redeemed in any region and you'll get a copy with the ROW in the title of the game on the redemption screen.

Just google if this game u trying to buy is giftable from Russia to wherever you are.

Edit: It's okay, he can send it anywhere

Purchase of that particular gift is restricted to the RU region, but it can be redeemed anywhere. I have copies of Resident Evil Revelations and Tomb Raider that are similar restricted, but are perfectly playable.

Read the thingy about SteamDB You should be fine, but please note that Steam sometimes changes region restrictions of prepurchases, from what I've heard.

AC4 hasn't been released yet, so you can't know for sure that game will be playable in your country after VPN activation.

Not every tagged gift is restricted. Some are only censored, but there are also ones without any differences, e.g. this one: http://i.imgur.com/5QAX2Gr.png

As you said yourself, VPN or Proxy, so no problem.

I am using STALKER Call of Prypiat RU, work fine, include english language, mods works fine too

there is one thing, if you get the RU version, I am sure you can activate it without using VPN for now. maybe you can play it after release. However, it is tagged as RU+CIS in your acc history. This means you only have the access to RU version of this game in steam game database. If Ubi decides to lock the RU version, you cannot play it outside RU region. This could happen since Rayman legends. Rayman was ROW even in steam RU store, however, 3 days after release, Ubi changed their mind that they made rayman RU version. Then all purchases made in RU will be tagged as RU and have region lock. So don't know it Ubi would change mind again.