Because on Christmas morning a kid running around with a new toy all theirs and having fun won't care less what their underwear looks like!" Bingo.
Cha.
Speaking as one of the poorest of the poor parents when my son was little?
He had more than enough underwear. Necessities? Were acquired. By many different means. And were high quality & CLEAN & well cared for. It was the EXTRAS we didn’t have. Both the el cheapo (super expensive but cheaply made, designed to break &/or be thrown away almost immediately; the single serving nonsense FightClub rails against

) but? Madly desired by any kid exposed to advertising &/or other children… and the practical: Like gummy-vitamins for kids ($20??? That’s more than half my budget for the month! Nope.) & more than one pair of shoes.
My sister-in-law and I had roughly the same budget.
Her kids? Had garbage bags full of stank, nasty, cheaply made 2nd hand clothes, in various states of disrepair. My kid? Had maybe 5% of what his cousins had, but it was quality. And clean.
The 2nd most vexing part is that my SIL & I spent the same amount ON our kids. It wasn’t she didn’t care. She’s just not super bright. I’d spend $50 on a single pair of StrideRite sneakers, she’d spend $50 on 25 pairs of plastic ripped up garbage. Both of us. In the same year. Yet she still gave me crap about how much I spent. Woman! We spend the same durn amount. >.<
My (asshole/abusive) exhusband? 6 figure income, still buys craptastic garbage, that’s not cared for, or about, at all, for his kids. Unlike my SIL that’s neglect, rather failing to plan.
You can’t gift smarts (save up, buy the better product, keep it clean & in good repair); nor caring. Buying expensive, well made, necessities for poor kids whose parents actually give a damn, and have 2 brain cells to rub together to get a spark? Isn’t a gift for the kids. At all. It’s a gift to the PARENTS. Who can delay laundry, and other similar luxuries. If you’re buying a gift for a KID? Buy it for them. Not for their parents, or an attempt to manipulate their parents into behaving better or being smarter.
Although, also speaking as a parent, I’d have loved getting quality kid-stuff as gifts. To me. Becuase, cha. That means I can wash clothes less frequently, and the like. Don’t buy my KID underwear. He has enough. Buy ME kid-underwear… or better, yet? Kid Gummy-vites. I’ve already sorted the laundry to my needs. But the jeeeeeealousy/guilt/shame in the grocery store? Would be sorted with 1-6-12 (All 3 = a year supply; weekly, every other day, daily = any option is better than none) bottles. But get my kid a paper airplane before you spend $20 on vitamins or underwear.