There is a nice explanation at the end of the letter: “While PCTC simulations do not allow you to go back and alter your past, they do allow you to create a better tomorrow by fixing yesterday’s problems today.”
Basically, having infinite budget you can send any gift you can imagine to your friend via Amazon at day-1 and cancel irrelevant orders at day-0 except correct one to make your friend happy at his BD, which is day+1. Make better future correcting your past decisions based on today information. Now the question is: how to get enough money?