Gods I hope not. That’s way too much! Not only is it 364 gifts (if you don’t count all the extras), but why would you want to give/recurve this list of gifts. I think it’s just artistic liberties in the repetition. Not literal. It just sounds good when it’s repeated. .
Gift list
12 partridges
22 pigeons
30 chickens
36 tweety birds
40 rings
42 geese
42 swans
40 maids
36 dancers
30 leapers
22 pipers
12 drummers
That’s 184 birds, 40 rings, and 140 slaves (since they’re given away as property/objects)