Und bei Perfekt in der direkten Rede, kann Perfekt oder Plusquamperfekt im Nebensatz der indirekten Rede stehen.
Umgekehrt also dürfte die direkte Rede in beiden Sätzen identisch sein:
"Ich habe schon alles gemacht."
1. Sie sagte uns, dass sie schon alles gemacht habe.
2. Sie sagte uns, dass sie schon alles gemacht hätte
I think the greatest problem is in the labels.
The whole idea of considering a statement as other than a fact because it is reported by someone else is a German idea. I've always liked it in newspapers, magazines, etc. because it eliminate the need to repeat that "X said something", over and over again.
In English, "he said" is repeated again and again. It's necessary. German use konjunktiv forms to eliminate that. Theoretically you can say "he said" one time, in German, and then continue for a whole page without repeating that. The verb form makes it clear.
The problem is that in informal situations, the konjunktiv verb forms are dropped, yet some grammarians continue to analyze the structure as konjunktiv because the meaning is the same.
It's so obvious, trying to analyze it with terms is almost more trouble than it is worth.
Gaer