"If your company qualifies for Board of Investment promotion, the ratios of foreigners to Thai staff is set based on the companies needs, not a regulation." —
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or "Ratio of Thai to Foreign Employees Negotiable based on requirements* *Exact ratio will depend on the company. You can apply for the ratio you desire. "
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This is line with the experience at both my previous company that was a BOI company as well as the company I currently manage which is also a BOI company. For every foreigner we employ we must request a position with the BOI, detailing why we need this person/showing their qualifications. Once the BOI approves we can hire them. And no, nobody in my previous company or my current company in any way is a "digital nomad skirting the law".