Can i buy 2x COH2 from GMG?

No, since GMG doesn't allow you to purchase multiple copies of any game.

Only one copy per account I believe.

No you can't.

What if he made a second GMG account? Could he buy another copy, then? Or would they check him for a duplicate Steam ID number?

Why not have your friend make a GMG account and get it for him or herself? You can reimburse....

I wanted to gift a copy of the Civ V Gods and Kings DLC for a friend awhile back and GMG wouldn't let me and they had the best sale price at the time. At any rate this was surprising since a lot of these other digital companies (Steam, Gamersgate, etc...) do allow gifting.

Hmm... Khalag could be right about another GMG account. I doubt GMG would care if you made a second account. The only thing I can see that they "might" check is the credit card/paypal info but I don't think it would be an issue. Just don't quote me on that.

everyone thanks for helping :)