@Justin ***********
I'll tell you about my experience. I arrived here on a TR visa, so 60 days + 30 days. That would be 90 days in total. After that, I applied for my first 60 days covid extension in Pattaya. There was no mention of a 90 days report needing to be done. I asked this forum as well at the time and one of the mods told me that if the immigration didn't ask for a 90 days report, then I shouldn't do it. Now I went to apply for my second covid extension in CM and they wanted a 90 days report. I filled the paper, and that was it. So tbh, I don't understand how this works. It seems to be a grey area and up to every immigration office.
For the Covid reason, I just wrote : Covid 19. Honestly, I think they don't care.