The Gift Card and Gadget Combo
In our throwaway society, nothing says sasquatch-size carbon footprint like a gift card that doubles as a really lousy digital camera. This Target 1.2-megapixel camera with 8MB of memory is destined for the landfill as soon as its user exhausts the gift card and the novelty of the gizmo wears off. In any event, your good intentions won't help the recipient of the camera (err, gift card) fit it into a wallet. A variation on the theme: Best Buy had its own card with tiny embedded speakers. (Neither card is available this holiday season.)
We have a more practical idea: a gift card/audio recording of a disgusted voice that says "You're not gonna buy that, are you?" when you pull it out of your wallet.