As @BobbyScon said, this is an accounting gray area. Here's my personal experience with similar situations: I've had a few clients get random audited in the past. Unless the auditors are specifically looking for fraud or criminal activity, splitting up a gift into 4 x $25 will ruffle no feathers.
If you really want to play out the scenario, here's how I imagine it would go. You get a gift basket for a client worth ~$100. You file for 4 x $25 gifts. In your accounting notes, you mark: gifts A,B,C for client 1, valued at $24.45. gifts D,E,F for client 2, valued at $23.70. son on and so forth. If you really do get audited, they have to prove that you did it this way with malintent to circumvent gift laws. Unless you completely drop the ball, you'll be fine.