The firm gave Sam a gold watch. 
Sam is an indirect object. However, the direct object can come after the verb if we wish to emphasize it. When this is the case, the
indirect object is replaced by a prepositional phrase beginning with to or for: 

The firm gave a watch with a beautiful inscription on it to Sam.
这些句子都出自1本语法书。红色的it指是Sam is an indirect还是the direct object?我觉得是the direct object，但这本书后面说：想强调行动收益的人时，使用subject + verb + direct object + for/to + noun or pronoun句型。

图片是书的截图，红框地方矛盾了吗？谢谢老师~~