While still not a cash refund, I believe that refunds for flights purchased with a Southwest gift card can also be issued in the form of a LUV voucher when Southwest cancels the flight. This would at least let you purchase travel for anyone and not just the previously booked passenger. The downside is that typically LUV vouchers have a shorter expiration period than travel funds do now since they are being extended out until 2022. Using the multi step process you could get a LUV voucher, book a flight for yourself, then cancel that flight and you will receive a travel fund in your name with a 2022 expiration date. --TheMiddleSeat
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