When a buyer orders more than 1 of the same download product, we issue only one download link to the buyer and simply take the usual number of Attempts you allow for that product and multiply it by the quantity ordered. This prevents any question as to whose link is whose, which ones have expired or had what number of Attempts made on them, etc. The person receiving the link is expected to forward that link (e.g. by forwarding their thank-you email) to whomever else should get a copy of the download.
Note that we do NOT multiply the link-expiration Hours setting, so you may want to use that to place an absolute time limit on how long the link is valid regardless of how many permitted Attempts have been used.