How many no visa entries can I make to Thailand from the UK each year and how do they count based on travel dates?

I think you've got your wires crossed a bit

The way that works is you are allowed two visa exempt (free) entries per calendar year coming in by LAND. (Jan 1 to Dec 31)

There is nothing in the rules about air entry. You entered without a visa on Dec 8, 2022 <- and you entered by AIR so it doesn't count against the 2 free land entries,

and

Suppose you did enter by land on that entry, it was in 2022 so come Jan 1st, the "clock" reset and you would be allowed 2 entries by land again.