Yes 90-day reporting still must be done. I'm in and out of the country constantly so I haven't filed a 90-day since covid. So for me there's the additional bonus of saving 3800 baht per year on a re-entry permit, as the DTV has five years of multiple entries.
Fortunately I have no Thai Driver's Licence, no vehicle registered to me, and have three bank accounts already. It's easy to get a TM30 if you should ever need one, but as there are visits to immigration under DTV, there's no-one else checking them.
The 14k is for five years multi-entry. That's 2800 per annum, with no requirement to transfer 65k each month and no requirement to visit immigration. That's easy enough for me to understand, even with my limited math! 😂
It's not designed for retirees, but I can see many jumping onto the bandwagon. DTV is 10,000 for five years, so 2,000 baht per year. There is no financial commitment within Thailand, so no 800k tied up in a Thai bank account or 65k per month transfers. There is no requirement to ever visit an immigration office in Thailand, so TM30 nonsense also becomes irrelevant. It's a beauty, and I'm one retiree who's going for it