Why don't you believe this? I thought that was one of the things that had been determined from the code?
Well, if that's the case, then I am wrong.
However, some of the reasons why I would tend not to believe it (since you asked) are that:
1. The AI player that is in last place gets "shunned" from tech trading. They don't seem to even be able to buy their way into a tech that they have partially-researched; the other AIs treat that AI like a black sheep and ignore them tech-trading wise. However, when you are the last player in terms of tech-level, then the second-last-place AI will not get shunned. So, there is definitely some code that affects the "last-place" player, meaning that it's not too hard to believe that other code does the same, such as gifting code.
2. There are already bonuses for being in the bottom-half of the Scoreboard, such as being able to ignore WFYABTA limits from other players in the bottom-half of the Scoreboard, that would make receiving a gift somewhat reduced in value. If you can trade with your fellows because you are not in last place but are near the bottom, then you don't really need gifts to stay in the trading game. On the other hand, the player that is in last place really will tend to have a tough time getting back into the trading game, so they really could benefit from getting a gift. So, it simply feels like gifting would be the most useful for the player that is dead last. At least, that's how I would implement gifting, particularly to avoid the case of too many AI-AI gifts (since there are going to be half or almost half of the players in the bottom-half of the Scoreboard in any game--and if they constantly got gifts, they'd shift in and out of the bottom-half, meaning that other AIs would temporarily end the bottom-half and would earn gifts, meaning that you'd have a breakneck tech pace).
3. Whenever I've been not in last-place tech wise, but low in the Scoreboard, I have been unable to receive a gift. Now, I admit that gifting doesn't happen very often, so these experiences do not necessarily make a rule.
4. Whenever I have been low in the Scoreboard but have intentionally delayed research so that I would fall into last place, shortly thereafter is when I would tend to receive a gift; at least I would tend to get such a gift when a "gift-giving" type of AI, such as Zara or Hatty, is in the game. The same is true of Deity-level games when I wasn't intentionally falling into last place but where it just happened despite my best efforts!
