if you are staying in holiday accommodation as hotel as a tourist you are almost guaranteed it done for you but as l keep saying if you are staying in a private home you will have to do it or go to a visa agent for 200-500 baht, everyone will say it’s easy to do but if you are in the tourist areas it can be hours of queues
l drive about a hour from my village of Pakham to Buriram for a two day holiday with my and do it in person and have never had any problems. The online system is still problematic in country. I can’t speak for the system outside the kingdom
yes there is and very easy to understand but if you live in a private home owned by a Thai it is your responsibility to complete the TM30. Hotel and so on do bear the responsibility. If they don’t copy your passport on check in then they are not doing a TM30 to avoid taxes
he comes on a 60 days visa exempt and stays at his girlfriend house without doing a TM30 and decides to apply for a 30 day extension at immigration. He has been living in Thailand without submitting a TM30 for 60 days. Tell him the outcome as you clearly think you are a expert on Thai immigration 
no you don’t he asked if he is staying in his Thai girlfriend house dose he need to do a TM30, yes he does, no reception in a private residence to do on his behalf