"He is and she is."
Translation:Tá sé agus tá sí.
It's not a copula (= link) if it's not linking things together! Here, nothing is linked to either ‘he’ or to ‘she’, so neither ‘is’ is a copula. Even in English, this is not a copula; it's just that English uses ‘is’ for more than copulas, while Irish uses ‘is' for copulas only (and maybe also for other things that we haven't learnt about yet, I wouldn't know).