If she already entered Thailand with it, then it's no longer valid. But as I said, if she is from one of the visa exempt countries, then it doesn't matter anyways.
You would need to check with your immigration office, to see if they allow conversion from tourist to non-O visa. Most immigration offices do allow it, but not all of them.
You also need to have a bank account already, because you will not be able to open one if you arrive as a tourist. And you'll need to be able to show money in your Thai bank account in order to apply for a non-O visa.
Most tourist visas are issued as the single entry type. Which means once you enter, the visa is marked as used and is no longer valid.
There are multiple entry tourist visas available, but they have higher requirements to apply for, and cost quite a bit more than the single entry type.
But most people have no need for a tourist visa at all. Currently visa exempt provides the same 60 days that a tourist visa provides, so if you arrive without a visa you would get a 60 day entry stamp.
The official rule is that you must go in person for the first time on every entry into Thailand.
That being said, there are a few reports of people being successful when trying online report. Because the window to do your report starts at 15 days before your due date, there's no reason you shouldn't at least try to file online. Then if it's rejected, you still have time to go in person.
I had to do some digging on this, but was able to get information from Tod in the other visa group.
The day that you entered, the immigration system was having issues. The "offline" written at the top of your stamp means the computer was offline when you entered. What that specifically means is unknown. Maybe your entry is not in the computer? Maybe it will be entered at a later date so the date might not match your stamp. The handwritten offline is to explain whatever discrepancy might result from this. It's not anything for you to worry about, and everyone who was entering at that time also had that written at the top of their entry stamp.
You would need to check with your immigration office. Some accept combination method, some do not.
But unless your embassy issues income verification (many do not), you cannot use your pension for the first year. You would only be able to use 800,000 in the bank.
Someone on a DTV will not be able to open a bank account on their own. And if they have an existing account and the bank wants to check their visa, it could potentially be closed.
The DTV is not "viewed" as a tourist visa. The law that created the DTV specifically says it is a tourist visa.