Accept, Decline or Block
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.