You apply for a COE after you have a visa. COE is a covid specific thing.
A tourist visa can only be extended 1 time in country for an extra 30 days. At the moment there are "covid unable to travel" extensions for people who are "stuck" in the country, but I wouldn't plan my stay around them lasting.
Lol, it would have been different if you posted it as a statement telling everyone. However you posted it as a question with multiple question marks Indicating you were surprised and verifying it was correct information.