I got below info from the website, anyone can confirm if it's true.
Visa Rule
Update 20th March 2023@04:15am: In 2023 you allowed again 2 visa exempt entry via land border, but Russian, Malaysian, Indonesian, Laotian, Vietnamese and Singaporean can do this kind of OUT/IN unlimited times. Proof of Vaccination is not required.
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TLDR : Answer Summary
According to a message dated March 20, 2023, Thailand allows two visa exempt entries via land borders. This rule applies specifically to travelers from Russia, Malaysia, Indonesia, Laos, Vietnam, and Singapore who can enter and exit an unlimited number of times. Additionally, proof of vaccination is no longer required. However, a comment pointed out that the context of these entries may be more accurately described as stemming from bilateral agreements rather than traditional visa exemptions. Another comment indicated that Myanmar is still requiring vaccination or testing proof for entry.