Why would you report that you're in Thailand when you're not? A 90 day report is for reporting when you spend 90 CONSECUTIVE DAYS IN THAILAND. If you're not in Thailand, then you clearly did not spend 90 consecutive days in Thailand.
Government functions REQUIRE pedantic. That's like saying visa on arrival is the same as visa exempt, when they are not the same thing at all. Give the wrong advice and it can cause someone to spend a lot of time and effort and possibly money too on something that's not possible.
I'm replying to a comment that asked about "notify immigration within 24 hours" which is TM30. He's asking about the impact of TM30 on your 90-day report.