because the DTV is a bit of an outlier, it was brought in by the Ministry of Foreign Affairs without any concensus from other departments. Immigration are not keen on the DTV and make it very difficult to extend at their offices. In my view that is the main reason it's a tourist visa, anything else would have required them getting buy in from other departments. But it is what it is and DTV holders need to live with that.
I've seen nothing in the new guidelines that relates to years in any way. The old rule about two land border entries per annum is gone, it doesn't exist anymore land and air are the same
the reality is there is no new rules, what there is is published guidance for immigration officers. That guidance says you get 1 extension on a 60 day visa exempt entry and if you have a 2nd visa exempt entry shortly thereafter you will get a 7 day extension (in reality that's not an extension, it is an extension denied stamp which gives you 7 days to leave Thailand)
If you spend 90 consecutive days inside Thailand you are legally obliged to make a 90 day report. The first report after each entry must be done in person at your local immigration office
In theory you should not have a problem but you should not have been in Thailand when the visa was issued, you should have remained in Cambodia, so not sure if they will have something to say about that.