Which Cirque and how much are those tickets worth realistically? They are likely worth way more than you would have gotten in a gift card. Most people can usually get $100-$125 but sometimes you can get more. Asking is that the best you can do will get them to up what they are offering.
At a different resort, not Wyndham, we did a presentation in 2018 that gave us 2 tickets to Cirque Mystere and 2 buffets at Treasure Island. We could have had a gift card and instead paid $30 to get the show and buffet tickets. That was my choice because we would never have spent the money on tickets for the show because my husband didn't think he cared about seeing a Cirque show nor do we do the buffets. I can't eat enough to make a buffet worth the cost and my husband will but shouldn't. Lol. We had amazing seats, both loved the show and really enjoyed the buffet. I later calculated that the value of the tickets for those seats and the buffets to be at least $200 before tax and that was checking multiple sites for the cheapest tickets the same area we were seated in.