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Een vertaalprobleem melden
I assume it's because wallet funds can come from a number of sources which are more likely to be used with commercial purposes to try to hide the fact, such as from selling market items, redeeming wallet cards, and digital gift cards from Steam friends. When you purchase a gift directly with your own CC it's a different story.
So, I've come across multiple users facing this new gifting restriction where you are selling an inventory from one account with the intention of using that money to buy a game for a second account. Why not trade the item to the account that needs the funds?