Ok I can only speak for Bangkok. If you have a minimum of 12 months of unbroken monthly transfers from overseas of minimum 65k this can be used in lieu of the 800k lump sum. It effectively replaces the embassy affidavit method for those countries whose embassies will no longer provide the certification. That's Bangkok. Since I've done the conversion a couple of years ago, I know two other people personally who have also obtained the non-O without the lump sum.
Ok. Turn to petty insults. Sticking to facts, a person can be a dual tax resident. That's a fact. In this case there is a tie-break process to determine actual tax residency. That's a fact. If the tie-break process determines the person is a tax resident of another country, there is no requirement to file a tax return in Thailand, as the other country has sole taxation rights. That's a fact. This does not apply to everyone as each individual has different circumstances. That's a fact.