There is some good logic to this approach. The situation in Thailand will be changing rapidly for the rest of the year. Hopefully for the better. I can see the COE being around for at least the next year but I expect the requirements will change.
The key to this article is that it is the TAT and not the Government and definitely nothing printed in the Royal Gazette. There is a lot of pieces that need to fall into place to make this happen.
The good thing is that the tourists that have visited under the Phuket Sandbox scheme have been listened to. The cost of testing was definitely a re-occuring comment from many.
The biggest problem for other resorts around Thailand is that they are not Islands and the Sandbox learnings can't be directly applied.
On Phuket it is fine to say if you want to go for a day trip you have to do it with a recognised tour company. In reality the company will be a boat tour company and that tourist would have normally used that type of company anyway. In mainland resorts there are any numbers if ways to get to local attractions to say you can only use a handful of companies is unworkable.
Over the years I have had more issues at check in than I have had at immigration. I found by holding my ground and asking to see a manager has worked every time. But it is a big stress.
If time is an issue before you travel, you could bring them into the Kingdom on visa exemptions. When here convert to non immigrant O visas for them both. Even though there are no penalties for overstay it is the right thing to do to get them visas. As
With regards to the COE it doesn't expire. The COE is for an arrival in Thailand on a particular date and time arriving on a specific flight. If you don't arrive on that flight you will need a new COE.
you have no idea what David Broadfoot means because you have no understanding of the basic types of Thai visas. As such you should refrain from trying to give advice.
One thing that will help the pension company will be to have as much as possible in place before the event. By this if I talk about my own situation. My wife is my sole beneficiary on my pension and as such filled out the appropriate paperwork. I have also submitted a copy of my marriage certificate and translation to them. The account (joint) that they pay the pension will remain the same, this is also on record. That account can be in Thailand if we choose. In the event of my death all that will happen is the ammout the pension pays will change.