Yes, GVs aren't really big sellers, but before you delete...maybe think about making them seasonal? Disable them during "off" seasons perhaps? I'm thinking Christmas is a huge GV season, and depending on your products offered, other times of year like Mother's Day, Father's Day or some other gift giving holiday might be good for GV sales.

On the other hand, if you make your own and send them out as you are thinking about doing, it's a tax write off every time someone redeems one, because it's a marketing expense (at least in the U.S. - not sure about other countries).

2/3 huh? There's a handy little mod that might help you learn why they're not completing their orders. I've installed it on my site and look forward to launching to find out how effective it is. I modified the language file to fully customize it, but the general idea is this:

When a customer empties their cart, they are redirected to a page that asks them why. The mod offers two options to use. One redirects them to an anonymous feedback page, the other to a 'save the sale' page. I modified mine to serve both purposes at once.

The mod is called Empty Cart Manager. Here's the link

Here's what my page has been modified to say:
[FONT=Verdana][FONT=verdana] Our system has detected an empty cart.[/FONT][/FONT]

 [FONT=Verdana][FONT=verdana]We would like to help you with any questions or concerns you might have about your order, or hear any feedback you may have to offer about our products or services. [/FONT][/FONT]
 [FONT=Verdana][FONT=verdana]
If you have a question or concern: Please choose between contacting us via the form below or using our Live Customer Service feature by clicking the Customer Service button to your right to reach a Customer Service Representative.[/FONT][/FONT]
 [FONT=Verdana][FONT=verdana]
If you are offering feedback: Please feel free to be honest in your feedback. You won't hurt anyone's feelings and we're always looking for ways to improve our products & services. If you prefer to interact with a Customer Service Representative rather than submit a form, please click the Customer Service button to your right. [/FONT][/FONT]
 [FONT=Verdana][FONT=verdana]
Please Note: Submitting this form will result in an email response from Customer Service answering your question, addressing your concern, or thanking you for your feedback unless you state a no contact preference. You will never be pressured to complete a purchase.[/FONT][/FONT]
Anyway, maybe that mod will help you out. It's pretty handy!