No, that's for a person having residency, as in permanent residency.
Your son will only have temporary permission of stay.
That was the advice given, for good reason.
On entry, she will be granted permission of stay for 90 days.
File a TM30.
Open a bank account (must be in her sole name), deposit funds.
Within the last 30 days of that 90 and when the funds have been season for 30 days, she can apply for the 12-month extension.
My other concern is the documents your wife must bring to prove relationship for the extension application.
Whilst Thai Embassies will accept marriage certificates, birth certificates to issue the appropriate visa, Thai Immigration do not accept foreign documents without being 'legalised'. Basically, they must be authenticated in your home Country, then the Thai Embassy certify it. On arrival in Thailand, any documents must be translated into Thai, then legalised by Thailands Ministry of Foreign Affairs.