I have heard, not confirmed, that already more than 1000 DTV have been issued. I suspect that landlords will be happy to give 6-month leases for DTV holders remembering that they will keep the deposit.
Yes, correct, you buy the right to live in and sell your condo. There are situations where people are buying condos lease hold and this, I find really scary. What concerns me most here is that the land and the building probably are mortgaged by the Freeholder to the Bank/Mafia. If the Freeholder defaults, then the bank is now the owner, and the rights of unit holders are not fully protected as they may not be fully transferable to the bank/Mafia. There is much dirty money now on Phuket and Samui, Russian and Chinese. Some buildings have been built with fake permits; some already are being demolished because they are built on land not suitable for the use they are being put to. When you say owned by the association this is not strictly true. The building and land are owned by the Condo corporation, each unit holder is a shareholder in the corporation which holds AGM's. The unit holders control the destiny of the condo corporation. Not the association or juristic person.
The laws with gifts are that after you make the gift you may never benefit again from the gift. If you make a gift to your wife, they are unlikely to believe you. In the case when such a violation is discovered at audit then the penalty is 200% plus the original tax so you would pay triple tax. On 20m that would be about 18m Baht. BTW there are no new tax laws, only thing that has happened is the laws are to be fully enforced by order of the gov. There is a draft proposal which if passed would be a new law and would require an announcement in the royal gazette. If passed this would trigger the largest Falang migration since Noa and the Ark