At DMK the re-entry permit office is immediately after passport control but before security. I'm not aware that there's an office in the transit area. So the question is; are you connecting (I.e. you have 1 ticket and you will receive both boarding passes in KK) or will you have to check in again at DMK? If it's the latter you'll be fine
She needs to leave on the passport she stamped in on (Australian), go somewhere else, and return on her Thai passport. Then she need never worry about visas again!
Your METV will say "must be utilised before" and then a date stamped on it, so even if you stamp in 1 day before that date, you will be stamped in for 60 days. That date will be 6 months from the day you are granted the visa, so you can come and go as much as you like within that period.
If I understand your question you're basically asking 'can someone come on a 60-day tourist visa, but leave after a few weeks and come back without wasting the visa'?
If that is the question then yes you can do that by buying a re-entry permit before leaving. This can be done at any immigration office, either of Bangkok's airports and at some land borders. Not sure about other international airports - the gurus will know that. This way, as long as you re-enter Thailand before the enter before date, your friend would be stamped in for another 60 days
The standard advice is that this is not needed in Bangkok, but there are stories that they have started to ask foreigners to file it. It would be good to hear how you get on
You don't NEED US$ for the Laos visa, but it's much cheaper if you do. The visa is $30 or $35 for most Europeans but 1500b if you pay in baht, which is a fair old difference. It's less of an issue for Americans and Canadians, who, for reasons unknown, pay more ($50 and $42 respectively, I think)