If selling PSO related items for real money is against the rules, then gift cards should not be an exception for it is real money in a way. To my mind, saying otherwise is just playing with words or plain hypocrisie. If the purpose of those rules were to keep the money for the server, then it's clearly leaking if someone sell for Gift cards. But I guess it's more law related... Ultima have no control over Steam/Gift Card/name it ; therefore if something goes wrong, there is no way to ensure your money is safe.