Can iTunes movies and TV Shows be transferred from one account to another?

a member of my family has a pretty good amount of itunes store credit from gift cards and is not likely to use even half of it, let alone all of it. She does not buy music or movies, just the odd game app. She wanted to gift some movies to others using her credit, but after researching for her, I discovered that this is not possible. I was wondering if there is a way around this restriction, maybe finding a way to buy the movie or show and then transfer it to the recipient's account?

I understand why stores generally won't allow somebody to purchase a gift card with another gift card, but I don't think I will ever understand why so many stores that sell digital products won't let someone use their credit, which somebody already payed cash for, to buy an item as a gift for somebody.

If anyone knows of a way to make this work, please let me know.




If media can't be transferred to another account...

Is there any other way that one might be able to send somebody the gift of a movie or TV season using one's credit rather than charging it to a credit or debit card? I just don't get why one can't simply use the credit one has sitting around to buy a gift for someone else. Apple gets the money regardless, so why is it such an issue? Perhaps there are some potential complications that just haven't occured to me, but it seems to me that one should be able to buy whatever one wants with a credit balance whether for oneself or for somebody else.

If one could just transfer a title, one could just buy the chosen title and then use whatever method to transfer it to the intended recipient and then one is finished, but apparently this is not possible.