If she flies out right now she will not be able to return with a Tourist Visa...she should get the 30 day stamp and then get a letter and see if she can get another 30 day stamp...good luck
You will need a covid 19 test testing negative that is not over 72 Hours old, health insurance that covers $100,000 (฿3.2million) in coverage that explicitly states it covers covid19, and an airline that arrives....good luck
Once she leaves country they will need a Covid19 negative result test that is not more than 72 hours old, she will need a ฿100,000 (฿3.2 million) insurance coverage for each person, a border that is open as well as a 14 day self quarantine in Thailand after arriving and maybe a 14 day quarantine in whatever country they are going to transition through....a slush fund for accommodations and essentials is highly recommended...good luck like Tod said they should have bounced 2 weeks ago