There is no limit on how many tourist visa a person can use in 1 year or any other set time. There is also no limit on how many Visa Exempt Entries a person can use IF coming in by air, if using land borders than it is 2 Visa Exempt Entrys a calendar year.
I guess you have the big stamp from Immigration with the text: Extension of Stay permitted up to xx/xx/xx and you report every 90 days that you are still inside Thailand.
Before you leave you have to get a Re-Entry Permit, cost 1.000 Thb, from Immigration Office. This permit will give you the same xx/xx/xx date on return.
No idea what is changed in his story by editing the text.
Apply for the visa in Penang and save space in your passport or
just get back into Thailand, apply for a new visa and an Extension of Stay at Immigration, more stamps more space needed.
If you like to change again, please add your question in the comments or use EDIT to show what is changed, you can do this by clicking on the 3 dots in the upper corner.
You have to report that you are 90 days inside the country, the fact that you leave on day 91 does not matter.
You will not be fined by leaving on day 91, but on return during a visit at Immigration it can be seen that you missed a report and fines can be given.
sorry, but no. He can not get a 30 day Extension of Stay based on tourism.
The 60 Day Extension of Stay based on being unable to travel is a decision of the Immigration Officer as landborders are open and people do leave from airports to foreign countries.
NO, how much a train ticket is to a border for a trip to a neighbor country has not much to do with visa rules but more with how to travel in a foreign country.
Sorry but this page has rules and as moderator I know the rules.
Good luck. If you have any important issues to report, please ask with PM and the topic can be opened again.