I have an app for that :-)

https://freeaccounts.dpoll.xyz/

https://steemit.com/steem/@emrebeyler/steem-santa-is-here-free-steem-accounts-for-your-family-and-friends

Basically, it's an app that works with gift codes, where you pass them to the potential account owner and they pick a username. And the system creates random strong passwords for them.

It's open-source and everyone can use it. However, it requires tech knowledge to setup/deploy this thing. Maybe I should find a solution for that.