The ETA is most definitely free, but (there's always a but!) the government will use the online ETA application process to introduce the 300 baht tourism tax, which isn't free!
The ETA is free, unfortunately all tourists now have to pay a 300 baht tourism tax on entry, so the government is squeezing this payment into the ETA online application process! Good news is they will accept foreign credit cards finally! 👍
I'm talking generally. If you have 12x65k international transfers you don't need the 800k lump sum in your bank account when you apply for the 90-day visa and the subsequent 12 month extension
The ETA is actually free, but the government is using it as a method for tourists to pay the 300 baht tourism tax. That's why the delay, it has to be passed by parliament