@Kevin *******
There is no calendar year reset.
And there are no new rules.
There is no specific limit on visa exempt entries.
There however is a limit of two extensions only on visa-exempt entries within a one-year period. And even the second extension is not guaranteed.
What you are referring to is new guidelines issued to immigration officers as to how to enforce existing rules.
Visa exemption is designed for short-term tourism so you may or may not be allowed to enter consecutively - particularly a second or third time.
Every entry is at the discretion of the Immigration officer you will stand in front of. Nobody in a Facebook group can foresee the decision of the border official.
If you want to spend 4, 5 or 6 months of holiday in Thailand get the appropriate multi entry 6-months Tourist Visa in your home country
If you want to enter on consecutive 90-days Non-Imm Visa-types, with a few months abroad in between, it is unclear if and at which point the Immigration officer will discontinue regarding these entries as the step towards a 1-year extension of the stay permit – something this visa-type is intended for.
Repeated 90-days Non-Imm-O visa entries will reveal that you are misusing them for 90-days holidays, and at some point you will get pulled aside and warned and can possibly denied entry
With other words – we still don’t know for sure, there is no clarity about it. Even between two Immigration officers, interpretations can be different