Bitcoin now accepted:
Cheap air
Expedia
Microsoft
Wikipedia
Overstock.com
Tiger direct.com
KFC
Subway Subs
Name cheap
Playboy
A.T.&T.
Starbucks
Hotels
You can buy gifts cards for
Amazon.com
K-mart
Home depot and hundreds of others business.
Video games
And now so many online stores and business from newspapers to charities, to real estate, to shop keepers restaurants, and growing...

https://99bitcoins.com/bitcoin/who-accepts/

As an addendum to this, if you are buying a gift card at less than cost price, then you are almost certainly buying a gift card which has been stolen, or bought with stolen ("carded") credit card details. If this gift card is reported as being stolen or fraudulent obtained, and you use it, you will obviously lose the value as the card, and also run the risk of losing your account. With Amazon this can also mean a permanent blacklist of your address and other accounts details (email, credit card number, etc.)

If you are going to trade bitcoins for gift cards, best to stick to a big retailer such as Bitrefill.

...Although, I've seen even most trusted users turning into scammers, ...

- By either giving you a used gift card number
- Or giving you a gift card worth less than what's promised
- Worst would be when they leave you without giving anything to you and just run away with your BTC,

And as you know, BTC is irreversible so you can't even claim anything back. So, be very much aware of the purchases you make and always look for a very trustworthy guy to purchase such things. I won't advice about any escrow because my experience says that nobody will accept to become an escrow for such deals due to the fact that they can't check the gift card for you and they won't bet their dignity for some bucks where you may come up and say that the escrow cheated you by redeeming the code himself.