Roman Candle, I think you severely underestimate the bonds people have with their pets. I'm not sure why. Maybe you're not a pet person, and that's okay some people aren't. However, I don't get your farmer reference. A farmer will kill an animal, but in most cases it's livestock. It's a completely different story from killing Fido.
However, I think that it's probably a heck of a lot more disturbing and upsetting for this girl to find that it was HER dog being gift-wrapped and not some random stray off the street.
Also, in some countries (America) you can get busted for Cruelty to Animals (one guy in my county got busted because his dog was morbidly obese, like it was horrific to see this dog live because it could not support it's own weight.). If they catch this person, the violence towards the animal is another charge that can be placed upon them and that says something about people's mindset toward animals.