Excuse the late reply. We don't yet have a 'Gifting' system in place. In the meantime the best way to give a tutorial as a gift to a non-member of mpv is to create an account with their email address and use that account to purchase a tutorial for them.
Then you can let them know that you have created a macProVideo account for them, giving them the email address and password you used. They will then be able to download their tutorial using NED.
Hope that helps,