I would like the Imperial Edition of ESO, but I do not want the Rings of Mara, but rather would give them to a friend and his wife who play the game. Is it possible, while purchasing the Imperial Edition of the game, to give these away to another player or are they somehow account bound?
Rings of Mara are special items in ESO which grant bonus experience, and are rewarded to those who have completed the Ritual of Mara. Two players can complete the ceremony, and at least one of them needs to have the Imperial Edition of Elder Scrolls Online.
And from a customer support email found here:
he pledge can be equipped for use. Two characters can approach a Shrine of Mara within the game. While standing on sacred ground, the character with the pledge can target the character without and then use the pledge to evoke the Ritual of Mara. Both characters must agree to share this commitment. Upon acceptance, a celebration occurs and the rings are placed in each character’s inventory. The rings are marked with the name of the matching character. While wearing the ring and adventuring with the corresponding partner, both characters will receive a bonus to their experience. This bonus stacks with other, similar effects; however, players cannot stack more than one Ring of Mara. Each pledge can only be used once. The names on the rings cannot be changed. This union is forever. If you need more help in this matter. Thank you for your continued interest and support!
So to answer your question, it would appear not to be the case.