Don't try to create two accounts as your only allowed to have 1 normal account and 1 buisness account (That's linked to the normal account via the add buisness account option in your normal account settings). For gifting it, i don't think you can gift it to yourself, you could try paying someone else via paypal to gift you the rank but unsure if that violates a rule. in my opinon best option would be creating a ticket and asking about it.
Even though the option is there, gifting isn't possible via PayPal either - you'll simply get an error if you try.
As here. To clarify further, business accounts must be created via this page you mention and not the standard account registration page.
To confirm, this would be a rule violation. Gifting account upgrades cannot be used within a transaction or as a form of currency/trade.
