I believe guilt-gifting is somewhat of a negative approach to the concept. Sure, the pandemic expanded everybody's sense of guilt in a way we never thought possible. Besides the guilt of not spending important holidays with your family, there's the burdening sense of guilt whenever you get out of the house. What if I'm infected and I don't know it? What if I pass it on to other people?
So I think the key is to help customers get rid of some of the guilt. Where I work, at www.analuisa.com, we tried the opposite. We advertised our products during the holidays as a form of escapism from the guilt and all that is happening. Moreover, as a form of rewarding yourself for being able to stay strong in these times.