I went to purchase Disgaea PC for key credit and I knew it was untradable but I thought I could gift via an email. I want the gift emailed to my other steam account so I have not yet accepted the friends invite from the bot yet. Alternatively i could just buy it again on the other account if I can get a refund since I did not accept it yet. Can anybody help me out here?

You can accept the item as gift with your current account and transfer it to your other account afterwards.