"Impersonal in my world would be a gift card to a department store." he remarks, finding it strange that he'd call it that. Dan was crafting something handmade. Taking the time to measure and carve everything himself. That inherently made it personal.

Maybe he simply didn't want the giftee to read into it too much.

"You don't have to do that. But... thank you."

It could apply to either offer.