I am not trying to sound snarky, but think about this.
This is a gift for the child. IF that is what the child wants, why not?
If the child asked for a Barbie's and Barbie accessories, , but your family did not believe in Barbies, would you give her something else?
Why do we feel like we know better than the Birthday girl?
Our daughter loved books, that is all she ever wanted, BUT she had so many books, people did not mind giving her gift cards to the different Book stores, so SHE could pick out what she wanted.
Some children are so fortunate to have so much, sometimes, it is nice to have a guide as to what would work best for that child.
Maybe she is saving up for something? Maybe she is very particular?
Is it so bad to give the gift card with a nice Birthday card that you child makes for this child?
Just consider, not everyone is just like us. I like to give children what they want and I know they will use. Some children love to shop.. So the excuse to shop with a gift card, is exciting for them.
Of course you are always allowed to do what you want.