Em português a construção mais comum seria "Ela comentou que gosta de vinho" sem a repetição do "ela".
I am not English native speaker thus the question - should not be English sentence here like following: " She commented that she liked wine" ? Is not it sample of "reported speech" ?
Theoretically, yes...however, if the situation hasn't changed (you're sure that she still likes wine) it is acceptable to maintain the tense as spoken. But we don't keep the original speaker's tense if we don't think it's true or if we wish to make it clear that the information came from her, not from ourselves. (Practical English Usage - Swan)
why "she has commented that she likes wine" cannot be accepted? i speak portuguese LOL XD