Can my friend leave Thailand on the last day of her visa and return the next day on a visa exemption?

A user inquired whether a friend could fly out of Thailand to Laos on the last day of her work permit and visa, returning the following day on a visa exemption. A comment advised that if her friend is on an extension of stay, she must cancel her work permit and the extension before leaving the country to avoid future issues with the Ministry of Labour and immigration.