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Speaking from personal experience: people with ADHD, who don't have their shit together but desperately want to avoid disappointing the people they care about. People who then get hoodwinked by the bald faced lies everybody from Amazon right through to the courier staff will tell you about projected delivery dates and "oh, gosh, sorry, you know we just attempted delivery but couldn't get in!" (while you're sitting in front of the building)

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My solution for this is to keep gifts for the people I buy presents for in mind throughout the year, and buy things as I come across them, then, when it's time to wrap, my wife and I lay things out and decide what actually gets gifted, excess gets set aside for upcoming birthdays (which are both fortunately early in the year, Jan. and March) or possibly even the next Christmas, then come April I start in on the process again.

I'm glad that works for you! The challenge with executive function issues is that it can be literally impossible to reliably do things like that in advance! Especially months and months in advance. It's also a challenge to delay gratification; when I find something that really speaks to me about someone, I really just want to give it to them straight away.

As a result I think I place a pretty low value on events centred around gift giving -- and yet I live in a society, etc.

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