This achievement is now obtainable!
There are 33 villagers to give gifts to by the end of the game and I found this great graphic from AnnaLann12 on reddit:
Some notes:
- The guitar is actually at Cliffside Beach
- "Cave Farm" in the graphic is the Cat Farm
- Anything marked as the 'General Store' might actually be available in the vending machine in front if the General Store instead of inside.
- Some of the items that can be found in the world won't show up until the villager requests it (pilot jacket, guitar, wheelbarrow, etc.) but some will always be there (tool belt).
- You can find Ruby the witch around your village and it seems she sells different items during the morning versus the afternoon, so vary the times you check her stock.
Best of luck and let me know if you need clarification on any of these!