i have question about creating giveaways

As far as I know, you have to give the gift from the account from which you created the giveaway. Whether it's a gift or a cd-key.

It doesnt matter from where you send as long as winner gets correct game. But it can be hard to coordinate with winner if you are sending from another account.

Your options to deliver;
1- Add winner to your friend list or any other account's list and send the game directly
2- Buy game from a third party seller like Humble, Fanatical and deliver the key using this site's key system
3- You can send as a gift in your invetory but this is so rare nowadays unless you have them before the gifting stuff had changed on Steam. Also a couple of games that gives them to you.

But first option has some regional lock depending on where you live keep that in mind too.

ok