Well, you do what you've got to do.
I'd personally try to put an AIO cooler on the CPU and have the recipient install the GPU if at all possible, but if that's not possible, there has been plenty of solid advice about how to pack the system.
...rightful liberty is unobstructed action according to our will within limits drawn around us by the equal rights of others. I do not add 'within the limits of the law,' because law is often but the tyrant's will, and always so when it violates the right of an individual. -- Thomas Jefferson