The current option is in Security and Privacy, it is such a weird place to put it but I guess it kind of is about your privacy. Maybe just add a dedicated subsection in there for lurker and add another checkbox that would simply remove you from the gift sub pool when it is checked.

There should be an Option to Block Gift Subs whether you follow a Channel of not. Or at least when someone Gifts you a Sub, you get and option to Accept the Gift or Deny the Gift. I like to Follow certain Streams, but do Not like been Gifted Subs. So at the moment the only way to avoid Gift Subs is not to Follow anyone. I would prefer that you can follow, but also have the the option the accept or decline a gifted sub.

There are people that I don't want to be affiliated with on Twitch, I do not want their gift subs.

Yeah it'd be a good addition, now we have only option to make that on every channel we don't follow we can't be gifted sub at all
In my opinion there should be also same option for channels we do follow, I've been gifted sub randomly many times on the channels I followed only for like few days and don't really watch much later on wich is kinda bad to be gifted sub instead of that sub going to a person who already has more watch time than me

we really need some options to block people gifting us subs

Often I like to lurk quietly during streams. But it happens sometimes that I get a gifted sub, and have to show myself in the chat. So! As I know there's opportunity to turn gifted subs on channels you don't follow, so, it would be nice if you had a chance to deny gifted subs on SOME channels [you follow], not all of them. For example to add button over "report" - "deny gifted subs", or to add it to the privacy settings as denied subs list.

Good idea.