"M&S is quite specific when it talks about reification that a statement and
the resource that models it are different things. I haven't understood why and I've just
been wondering if one could consider statements to be resources."

There is a good reason for this. We might want to make statements about
a possible assertion without asserting it to be true.

e.g., Sometime last century, the state of Kansas, realising that its construction
bills were affected by the value of pi, decided to pass a legislation that in
the state of Kansas, pi=3.14. We want to say believes(StateOfKansas, value(pi, 3.14)),
without actually asserting that value(pi, 3.14).

guha