For the OP, when he (your friend) applies for the Thai TIN, he may also wish to mention to the Thai RD that he needs it to satisfy his foreign bank (or foreign trading, or foreign income source) account Financial Company requirements.
I was denied a Thai TIN when I applied (as I was bringing no money into Thailand - I brought a LOT in years prior when not a tax resident and I am living off of that).
But if I had pushed 'back a bit more' against the Thai RD rejection of giving me a Thai TIN, I think i may have been able to get a Thai TIN. Like the OP I needed the Thai TIN to satisfy a couple of financial institutions outside of Thailand.
In the end I provided the foreign financial institutions my Thai Pink-ID number together with a written signed caveat that this could be my Thai TIN once activated, but with a written caveat that it was not yet activated. That actually worked.
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