This isn't really a gift certificate to anywhere. It seems more like just paying your friend to go somewhere. They can redeem the gift, then spend the money anywhere.
Also I may be wrong, but 99.9% of physical stores don't accept Paypal, so your friend would already have to have the gift amount in cash or credit/debit.
Also I may be wrong, but 99.9% of physical stores don't accept Paypal, so your friend would already have to have the gift amount in cash or credit/debit.