lisa recent article on ethics

Please read the following paragraph included in her article:
Gifts and hospitality
A client’s offer of gifts or hospitality to a member of the audit team can give
rise to a self-interest threat to objectivity because the offer may sway the
judgment of the auditor in favour of the client. In evaluating the significance of
this type of threat matters such as the nature and monetary value of the gift or
hospitality to both the client and the auditor, and the intention of the offer
should be considered. For example, large value gifts will not represent a more
significant threat than say a client buying lunch for a member of the audit
team during the audit.

I thought large values gifts represents more significant threat than buying lunch (as they are less significant) for a member of the audit team during the audit.

Please explain thanks