Labby, not that I'm an expert of that theory, but I think that the point of 'not noticing' the tag means that you get to see who's talking
LabRat, the main reason for using "said" is to give the writer a reason to insert the character's name next to his/her dialog,
Anna and Sheila - that's a point. Hadn't thought of that.
As I say, I tend to find it doesn't much work for me.
I think because I find a run of 'he said/she said' very boring, I tend to always notice when said is used, rather than something else. Especially when I'm reading novels, for some reason.
LabRat