Can the visa guru's advise me: - is the 2 allowed entry per year via land border on tourist visa per calendar year, or 12 months from last land entry stamp?
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TLDR : Answer Summary
The maximum number of land border entries into Thailand on a tourist visa is two per calendar year. If you are entering Thailand without a visa, this limit applies specifically for those allowed visa-exempt entry based on their nationality. However, if you enter Thailand using a valid tourist visa, these entries do not count towards the two maximum entries allowed without a visa.
For people of the countries mentioned in this list, they can enter Thailand passing a land/sea border without a visa using the visa exempt entry, can only do this twice a calendar year (1 Jan - 31 Dec). If you enter using a valid visa, the entry does not count in the maximum two without visa.