What is the difference between entering Thailand via land border on a tourist visa versus an exempt stamp, and what are the limitations per year?

There is a difference in terms of entry limits when arriving in Thailand via land borders on a tourist visa compared to an exempt stamp. You are allowed a maximum of two 30-day visa-exempt entries by land in a calendar year (January 1 to December 31). There is no official limit on visa-exempt entries by air and no official limit on tourist visa entries.