Maybe I'm petty... I wouldn't get them a gift if I wasn't attending IF I don't like them and don't care.
Now if I genuinely wanted to go and can't make it for whatever reason, then yes, sending a gift extends that sentiment.
Otherwise, it's a bit backhanded... "I don't like you, and I probably wouldn't attend if it was the last thing I could do. But here's a gift anyway" ...
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