I think you are right about the 'Memory Loss' statement being important. I don't believe she had memory loss about Daniel's death at all. I think HKS had her sedated and drugged up so he could 'recount' the events to her as HIS version of what happened. I also think the statement read by Michael Scott was written by HKS, and the mention of 'memory loss' was another way to discredit anything ANS might say at the formal investigation into Daniel's death.
Could not agree more! HKS needed to keep her in an absolute stuper after Daniel's death. I wonder about before Daniel's death, as well...to keep her away from LB.
The more I think about HKS...the scarier he becomes.