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A $100 gift card is not a direct discount (even if you can turn it into a direct discount using woj's scenario).
If you pay $200 for 1 item, you pay $200.
If you pay $200 for 2 items, you pay $200.
It doesn't mater if those 2 items were an xbox and a giftcard or an xbox and a playstation or a spoon and a knife or shirt and a sweater....
You paid x amount of money and received 2 items.
Let's say someone steals or destroys your xbox (price: $200). That person, if caught, should replace your xbox or pay you the value of the xbox (market price). If he repays you, that money must be sufficient to buy that exact same product.
Now let's say, he only repays you $100... Will you be able to enter a store and buy an xbox (priced $200) with just that $100? No, you won't.
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