When it's finally implemented it's going to be an app or website for you to advise Thailand immigration of your visit in the near future..
Name, passport number, dates etc ....
Countries like Singapore and the Philippines already have an ETA in place so it's not a new idea..
The USA has had a similar system in place for years for foreign visitors..
It's a way to screen visitors before they arrive and reduce the number of turn backs at the border who may have criminal records or overstay history in Thailand...
If your ETA isn't approved then don't bother going to Thailand and the airlines are likely to check ETA approval before you board the flight.
Forget about the ETA as it's been postponed indefinitely...wait for official Thailand government information and ignore old information on the internet....
Make sure you check your visa requirements for Vietnam BEFORE you travel
Your passport must have at least 6 months left before it expires at the time of entry..
It's unlikely the airline will allow your friend to board the flight on that old passport.
You don't mention your friends passport country?
But some countries allow express passport processing for an additional fee..
And if they have a passport from a country that requires a visa BEFORE you fly then that also could be a problem arranging a last minute visa with limited time..
If they have a visa already on the old passport number that will not be valid anymore