Yeah, it depends on what situation you're comparing against. If you're comparing against the employee getting a gift and keeping it, then yes, the employee was

Yeah, it depends on what situation you're comparing against. If you're comparing against the employee getting a gift and keeping it, then yes, the employee was better off before. But you're comparing against an employee who was previously donating the gift and getting a tax deduction on that donation, the employee is better off now.