I agree it may not affect him, but it is an uncertaity and something he should be aware of. It is ridiculous that we are in month 7 of 2024 and Thailand has not given the details so people can decide what they want to do.
you need to get updated on new Thailand tax implementation on income brought into Thailand for any individual residing 180 days or more in a calendat year.
the 2 land borders are per calendar year...but I think Thai immigration would use a rolling 12 months. I am not psychic, but I think you may get questioned with any additional entries for the first 6 months of 2025. If you really want to stay in Thailand so much, you should look into a longterm visa ... an education for learning Thai or muay thai or something or another way. Tourist visas and visa exempts so often is going to eventually cause questions by immigrations and possible denied entry.
wrote, no one can predict what Thai immigration will do; however, with being away 3 months, I think returning would be ok and even a 30 day extension. But I would expect issues with any furthet entries this year without a longterm visa.