If the gift is more than an hour's worth of donation, is it still a gift (the same way as a tip)?  I never really paid attention to a provider's wish list until recently.

It's still a gift no matter its price compared to the donation. Just like a tip, it's not expected or demanded of you for her time, but it would certainly be appreciated. As far as I know, the barter system is not all that prevalent in this business (at least not for any provider you'd want to see).

...guys are stupid enough to buy them the stuff on their wish list.  Maybe, if it's your ATF or someone you've seen many times, but not someone you're seeing for the first time.

...Unless she decides otherwise.

give a gift equal to, or more than, the donation for an hour.  To me, that's just foolish, but it's a gift nonetheless.  I always give candles which are pretty cheap, and they have always been well received.

LLAP,
Swim

without any expectation of a quid pro quo.

It is never required and should never be confused with the donation.

It makes no difference what its value is.

Don't ask me why, but some men like to bring gifts even to someone they've never met.  
Our wish lists are to provide suggestions and guidelines for those men.

In my case, I mostly created one to let clients know what NOT to bring as I cannot use/keep/appreciate many commonly gifted items due to my allergies.  And to give size guidelines to those who like to bring lingerie for me to wear for them, which happens quite frequently.  

Keep in mind that a gift worth more than one hour's donation might be more likely when it's a multi-hour or overnight date.  
If a lady's overnight donation is $2000 and rather than leaving a tip, the gentleman gives her a $350 handbag off her wishlist, that is not so outrageous

The guys who see 1000$ an hour ladies all the time who come see me for a couple of hours can buy me a 350 handbag and still come out ahead, lol.