Quote:
You need two Steam accounts involved to play multiplayer online. You can't join yourself on PC with PS3 using the same account at the same time. It's mostly a technical issue where various systems just don't expect a single player with the same SteamID to be joining his or herself.
On PS3 your wife can just create her own local user profile, PSN account, and new Steam account and join you on your PC copy. You can still have your local user profile and PSN account linked to your Steam account on the PS3 as well.
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Valve employee in the steam forums.
So I think the PC code does let you gift the game.