The stamp in the passport is linked to the work permit. As the work permit has expired therefore the stamp in the passport is effectively null and void. So your friend us currently on quite a lengthy overstay.
As to your question about using a remote border versus an airport, no idea whether that will make any difference or not. Either way, your friend should leave before the police stop her for any reason.
there was an article in the Bangkok Post saying it was being reconsidered and the meeting taking place tomorrow will decide what they're going to do. As others pointed out, the previous covid requirements were lifted in July 2022 and has nothing to do with tomorrow's meeting.