Help me understanding Steam gift restrictions

If the price of a game differs more than 10% in either direction, you can't buy it as a gift.

you can gift this particular game to anyone. to you Poland may gift it cheapest. If cheaper with more than 10% it is nono. exception is - if game is not in your local store but it is in others (for whatever reason) - you can be gifted from any ROW country

As long as you do not see a red +10% on some currency there, you can gift it to any region. Cheapness does not count, you can send it from the most expensive to the cheapest region at any time, you just cannot sen the game to a region that is more expensive.
This usually means Europeans in the Euro zone can send to anyone, Russians usually can send to no one but each other—similar goes for India, most SEA counties, and Mexico, as they are usually the regions with the lowest price tags. (There is some political analogy there somewhere, probably.)

just use steamdb and look at the region chart like you did there, then exclude all countries in the giveaway that have more than 10% price difference with your region (more expensive to cheaper region is ok).

If you are interested in buying this game I am able to buy it from russian store without any vpn`s ;)