The Gift Plane appears to be the abandoned overworld of Petscop.
The Gift Plane allegedly provided homes to over a hundred young Pets. However, they have failed to remove all of the Pets from their homes. According to the sign read when the player first arrives in The Gift Plane, there are 48 Pets remaining, although only 5 are shown. There are 8 homes that the player is encouraged to visit and to "find some friends to take with you".
The Gift plane contains the Even Care.
The Gift Plane has several heaven references, ranging from the cloudlike floor to the pink buildings. It’s also worth noting that the Gift Plane is entered through a large gate. (Pearly Gates of Heaven) Heaven is also a place where the dead reside. Are the pets potentially dead?
The word “Gift” is also referenced on Michael Hammond’s gravestone. The message, “Mike was a gift" could have ties to the Gift Plane, along with the fact that his headstone is shaped like the gifts found around the Gift Plane.