Well, yes, each of the nearly 80 Thai Immigration Office across the country do have discretion on their own requirements and interpretation of rules....
No, those on a Non-O Visa (Married to a Thai citizen) and Extension based on Marriage to a Thai Citizen can obtain a Thai Work Permit without the need for a Non-B Visa, as others have commented, businesses obscure this fact so that they have both your Non-B Visa and any Extension along with Work Permit tethered to them.
As with nearly all Thai E–Visas, any Thai Embassy/Consulate processing and deciding whether to issue a Thai E–Visa will look for proof of funds to be in an individual/personal account, not business account.
It is at the discretion of the Thai Embassy/Consulate whether they will entertain accepting business accounts or not, and from the experience and reports of many over the years for various Thai Visas and situations, = it's an individual/personal account
However, I will not say never as there might be specific, individual circumstances at a specific Thai Embassy/Consulate with a particular Thai consular official where it might work, but keep things simple and straightforward is always a good thing!
Personally, this DTV Extension may end up like the O-X in-country 2nd 5-year extension in that there are also no reports of anyone getting their 2nd 5-year O-X in-country, and rather, they just get a new 5-year O-X at a Thai Embassy/Consulate....
Anonymous participant 335 Yes, I have already watched both English language interviews of the Deputy Director-General of the Department of Consular Affairs (DCA) under the Thailand Ministry of Foreign Affairs (Thailand MFA).
However, if you read the text of the Ministry of Interior Notice signed by the Prime Minister and Minister of Interior published in the Royal Gazette establishing the Destination Thailand Visa (DTV) and the Immigration Bureau Order implementing the DTV Visa, it is very similar to all the other Thai Visas that have been introduced and has a sense of permanancy to it.
Notwithstanding what I have said, it is noted that the Thai Cabinet this week also rescinded all but one type of the SMART Visas, but those other SMART Visa types are redundant with other existing Thai Visas
As with any country's visa policies, there are no truly permanent policies, as even OECD countries update, repeal, amend, change, revise, revoke, and re-introduce various visa types from time to time.
Even though the OP is unclear on several points and a language barrier seems to be an issue here, perhaps it is plausible that the Thai mother and OP had conceived their child outside of Thailand and the Thai mother gave birth to their Thai citizen child inside Thailand.... 🤷♂️🤷♂️🤷♂️