What the two terms actually mean
The words sound like a spectrum, but they describe two different things. Waterproof shoes are built to keep water out entirely — usually with a membrane bonded inside the upper (Gore-Tex is the best-known) or a sealed construction, often backed by a stated waterproof warranty. Water-resistant shoes have a treated upper that sheds light moisture but no membrane, so they hold off dew and a brief shower and then wet through. The gap between them is small on a dry morning and total after an hour on soaked grass.
When waterproofing is worth it
Golf is played on grass that's wet far more often than it looks — morning dew alone will soak a water-resistant shoe over eighteen holes. For a golfer who plays year-round, early mornings, or anywhere with a real climate, waterproof is the one that keeps them comfortable and playing. Wet feet are the thing that ends a round early, and a waterproof warranty is a genuine signal that the manufacturer expects the shoe to survive it.
When water-resistant is enough
For a fair-weather golfer who only plays warm, dry summer rounds, water-resistant is perfectly fine and costs less. There's no point paying for a Gore-Tex membrane that spends its life in the sun, and water-resistant shoes tend to breathe a little better in heat. Match the shoe to when they actually play, not to the worst weather imaginable.
Gore-Tex and warranties, briefly
Gore-Tex is a waterproof-breathable membrane, and it's an industry standard rather than one brand's marketing claim — if a shoe lists it, that's a meaningful spec. Some brands use their own waterproof construction backed by a warranty instead, which is also genuine. What isn't a real guarantee is a vague "water-repellent" line with no membrane and no warranty behind it — treat that as water-resistant.
The bigger issue with any shoe gift
Waterproofing is the second most important thing about a golf shoe gift. The first is fit. Golf shoes are worn for five hours on uneven ground, so half a size out is a real problem, and width matters as much as length. Unless you can check the size and width in a pair they already own, a shoe is the riskiest golf gift there is — buy a rangefinder or a dozen balls instead, and offer to go shopping. The shoe picks and the full sizing warning are on the golf shoe guide.