FYI, I just had a phone call with the Thai Embassy in Berlin now. (My talk last week was with the Thai Consulate in Frankurt.)
The lady in the Embassy did not say anything about a limitation to two entries per year. However, she said that more than 90 days in the country within a total of 6 months might cause problems at immigration.
I was in Thailand in October 21, March 22, July 22, each time around 3 to 4 weeks. And I will again come to Thailand end of September, and the one more time mid of November.
Then, in January 2023, I will start to work for a Thai company in Thailand on a Non-Immigrant B (Employment) visa, and move in Thailand.