Man if I was the dog I'd be ashamed of the guy and just run away to have the lady as a new owner
Glad she took a better route in giving the people a refund or choice to carry it over to another rescue in need
If it were me....
I would've just bought a crap load of dog food, chews, toys, snack/treats, other dog stuff
boxed it all, gift wrapped, and dropped it off with a 'Dont open till Christmas' on it
and 'For Buzz'