Suzie and Sam have uttered exactly the same sentence, but they haven't expressed the same statement. Suzie made a statement about Suzie, Sam made a statement about Sam. A re-expression of a given statement must be about the same person or thing. Hard courses are better than easy courses, because you learn more in hard courses. The conclusion is first, the reason next.
Statements are sort of spooky, immaterial things.
You can't see or touch or hear them. You can only see or touch or hear the spoken or written words that express them. If this statement business seems complicated, there is really no need to be overly concerned about it. It is complicated to explain, but it's not hard to get the hang of it as we go along. Wait and see.