Exactly - they implemented it again in 2023 when I arrived back from UK. I went again after a Vietnam trip and they chased me. My pal went to Vietnam earlier this year and redid the TM30 while his pal did not. No difference either way for 90 day report.
I have only used the Airport office. Not been to Central Festival. I have found them very helpful. They have volunteer helpers as well as junior staff to ask. Most helpful immigrstion office I have dealt with over the years.
Yeah, 100% depends on location. They can even change their minds about it overnight lol. Jomtien has been backwards and forwards about this a few times. I never had an issue not doing it after travel there though but I know CM are sticklers for it.
Leaving and re-entering does require a new TM30 depending on location. He said he is living Chiang Mai and it is 100% required there if you travel and return. My agent does it for me but had to do it twice in May this year.
If living in Chiang Mai do 90 day report there. It is one of the easiest. At airport immigration branch it is a drive thru if in car or on bike. On foot it is a walk up window beside the drive thru. Hand over passport and TM30 although they never seem to look at TM30 paper copy. Just scan passport. Takes a couple of minutes.