ie: Gift Cards have proven superior over Lightning Network for actually removing transactions offchain
It's easy for a centralized entity to allow zero-fee transactions between users. Most online casinos and some exchanges allow customers to "tip" each other. They all have their own system, and it only works within their own website. That's great, assuming you trust the site.
But it's not what LN is about.
I think the OP means actual gift cards, like the ones you can buy at convenience stores, for Amazon, iTunes, etc.
Businesses selling those online are actually getting a lot of value from using LN because they can just send the card right away instead of having to wait for X confirmations.
There's no centralized entity since the funds are coming from an outsider to the company.