You won't notice it even if implemented. It'll just be added as a fee to your plane ticket cost, same as all the various fuel charges, airport fees, and many other taxes and fees already added to every ticket.
why did you need to be so unpleasant with someone trying to help you? How would they know that your friend did not get a TM30 filed? No need to be dismissive in every reply of yours to people trying to help you.
there was actually no need for you to have spent money to apply for the tourist visa, as it only grants the same 60 day stay (+30 day extension from immigration offices in Thailand) as visa exempt entries for UK passport holders. It serves no purpose to normal tourists since they changed visa exempt entry from 30 to 60 days in mid-July.
The form is not called TM90. It is actually TM47. The name is the government form number. It doesn't have anything to do with it being due every 90 days.
If you entered visa exempt or via tourist visa, you can only stay 90 days anyway even with an extension, so you must have some other way you entered that is allowing you to stay longer than 90 days, therefore requiring the 90 day report. If you are planning to illegally overstay for 5 days, then the 90 day report is the least of your worries.