Most passports become invalid once you get a new one. Many countries even require return of the old passport first so that it can be corner cut or otherwise indicated as no longer valid, before they will give the new one, regardless of whether the reason for getting it is because the old one expired, or is damaged, or is running out of pages. Is that not the case for your country?
because there are people who either don't qualify for visa exempt entry due to their nationality, or people who have entered many times nearly back to back by visa exempt entries before, and immigration may be less likely to deny them if they have an actual tourist visa. It was your responsibility to decide if you need a tourist visa. The consulate has no problem selling the visa to you if you apply for it. They don't know the circumstances of why you feel you want the visa.
you clearly don't understand visa validity dates. A single entry tourist visa is valid to be used once within 90 days from the day it is granted, and allows a 60 day stay once you use it to enter the country. You can enter the expiration date and still be stamped in to stay for 60 days. You can extend that entry for an extra 30 days one time at immigration offices within Thailand. Think of the visa like a gift certificate you buy from a store that expires in 90 days. It has nothing to do with the value of the gift certificate itself. And yes, we know that both tourist visas and visa exempt entries grant 60 day stays, and both can be extended once for the extra 30 days. The tourist visa still exists because some people either are from a nationality that doesn't qualify for visa exempt entry, or because they have a potentially problematic previous entry history of many visa exempt entries, and getting an actual tourist visa helps reduce the risk of being denied entry. No one granted your visa for the wrong dates. Single entry tourist visas always expire 90 days from the day the consulate issues it. Consulates do not date the validity start date in the future to match your travel dates. That's not how it works.
you're unnecessarily giving information about how tax residency is calculated, which has nothing to do with the question of whether immigration will let someone enter back to back from July of one year through June of the next year, because you want to know if entries reset with each calendar year. The answer, as has been explained, is that, first, there is no 180 day rule regarding immigration entries, and two, the count does not reset with each calendar year. Immigration officers look at your entire previous entry and stay history and judge themselves whether you are a genuine tourist. People get questioned and denied with well under 180 day stays within a year, and other people also have no issues despite staying well over 180 days total in a year, because they might come to Thailand often but not stay long each time so they don't seem to be trying to live long term in Thailand on visa exempt entries. You have on your own concluded that the tax residency rule somehow ties in with whether immigration allows someone in, when there has never been any evidence that immigration equates the two in any way.
go ahead and argue that GPT told you so when you get denied because the calendar year changed. There are hundreds of posts regarding this in the various Thai travel and visa advice groups. It is well established with plenty of real life reports of people denied despite not crossing over 180 days, even in the same calendar year.
it does not reset per calendar year. It only did so for land entries when there was a twice a year limit. Immigration officers consider your full previous stay and entry history. There is no reset date, nor any actual legal limit on number of days per year stayed. It's just a general guideline not to exceed 180 days within the past 365 days, but there are still cases where people have stayed far less days and still be denied or hassled, based on previous stay histories, or the officer's mood that day. Some officers may personally use 180 days as their own guideline, and may tell you that is there reason when they question you, and some consulates also publish this guideline (but most don't), but there is no set rule regarding this.
Street addresses don't work well in much of Thailand. Google can't find many locations by street addresses. Always better to search by the name of the business.
it is by far being used as a long term stay visa since it is easier to get than most other long term visas. Not really being used by tourists or frequent visitors but by people to live in Thailand.
probably that has more to do with the fact that this is still a very new visa and the group was started not long ago, compared to other Thai tourist or visa groups that have been around for many years and have had members joining for years.