Do I need to do a 90-day report for my non-O visa after extending it for 60 days?

To get a 90 days Non-O visa for family reasons ( wife), if I apply from abroad, do I still need to have 400,000 baht in a Thai bank account?

Actually, the answer is no.

A 90-day non-O visa grants a 90-day stay, which is not subject to 90-day reporting because it does not allow more than 90 days.

Then a 60-day extension also does not grant greater than 90 days, so that also is not subject to 90-day reporting.

The first time you would be required to do a 90-day report would be after you did a 1-year extension of stay based on your non-O entry, and then 90-days passed. Normally when you got your 1-year extension, the immigration officer would put a slip of paper in your passport letting you know when your first report was.