Perhaps it's just below the reportable limits to the tax collectors, LOL ? :D Their host said, when asked 'AFAIK, you won't get a 1099 for the IRS for it' when questioned on whether it's possible to be taxed on such gift & what's the 'fair market value' on cruise for 2.
Niece's DH has recent offers from Foxwood in CT and Harrah's in AC offering them free cruise for 2 - you are responsible for taxes, port charges & other fees, etc. Casino & NCL marketing at work all the time to fill the cabins (inside, usually) I know that one of the former Mohegan Sun senior casino host is/was marketing heavily for CAS locally here. Perfectly Kosher as they say, it's legit.