The Inopportunist knows that in order to exchange gifts, the two of you must actually meet in the space-time continuum sometime during the holidays, usually for a midweek lunch or an after-hours toast before the drive home.
But rather than disturb the moths in his wallet, this Scrooge's stingy strategy is to simply never show up. His day got away from him. She's running hopelessly behind. He's embedded in traffic. She just got roped into an emergency conference call. Yada, yada, yada.
Inopportunists aren't cheap, they're merely victims of circumstances. But they don't have to hand over the gift.