I just don't get it. As an American I'm happy they let the US in, but our 7 day average is about 120,000 new cases a day. What makes the Philippines more dangerous?
Visa exempt entry's are allowed, just depends how long you are going to stay in Thailand.
Yes, both of you need the COE. Here's the website, it's really pretty simple. You need to upload the documents it asks for, your hotel booking, insurance, flights, and covid test prepayment. They'll email you the COE.
I usually advocate doing the COE yourself, but if you need someone to help you process it for you I can recommend a couple companies. Take a look at the COE first though.
You think that based on what? Your hopes and dreams? The increasing covid cases in phuket? Thailands desire to bring foriegners back who already own houses here vs tourists who will stay in hotels?