More specifically, it's not below market value if the market offers it for that amount. If a restaurant has a "buy one, get one free" deal, that's the market settings its market value. If a restaurant sells you specifically two for the price of one outside their standard offer, that's a gift.
I think the better question is how what most companies do with "enterprise pricing" fits in where there is no official price (i.e. nothing that obviously establishes a market price) and all offers are specific to each inquiry. What happens if the company decides to sell the same thing to one company at the fraction of the usual price but the prices aren't public. What if the company buying it is a one-person company?
Good question - I don't know. E.g. if Google paid me by giving my hypothetical one man band company a billion dollars' worth of GPU credits with GCS? Isn't that just...payment? Don't I have to declare it as some form of such?
I think the better question is how what most companies do with "enterprise pricing" fits in where there is no official price (i.e. nothing that obviously establishes a market price) and all offers are specific to each inquiry. What happens if the company decides to sell the same thing to one company at the fraction of the usual price but the prices aren't public. What if the company buying it is a one-person company?