Bussiness is one thing; friendships, generosity, good intentions are other. As I said, I am aware of Drac' good intentions but Bussines has its own ethics. As a CEO you cannot be inferior to anyone. Even if it costs thousands of money CEO should keep frindship and favors out of bussines. Period. This is not politics its bussines.
The CEO of a public company would be ill advised to take a FREE gift from a shareholder. If Tom had accepted the gift then he would had immediately gained distrust. It looks like a bribe from the outside. It's just that simple.