appletv – How to gift an Apple TV show to someone else (living under Windows)?

Is there a way to gift an Apple TV show to someone else?
And is it possible for them to watch it under Windows?

I would like to give the series “Calls” to someone else as a present.
That person, however, lives under Windows.
I guess I could give them an iTunes gift card. (But, maybe, there is a more “dedicated” way?)

But, would it be possible for them to watch the series somehow on Windows?