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?