last word vs statement

last word and statement both are nouns.

Word	Noun	Adjective	Verb	Adverb
last word	Yes	No	No	No
statement	Yes	No	No	No

As nouns, statement is a hypernym of last word; that is, statement is a word with a broader meaning than last word:

Other hypernyms of last word include argument.

last word (noun)	statement (noun)
elegance by virtue of being fashionable	a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc
the final statement in a verbal argument	a document showing credits and debits
an authoritative statement	a fact or assertion offered as evidence that something is true
	(computer science) a line of code written as part of a computer program
	(music) the presentation of a musical theme
	a nonverbal message
	the act of affirming or asserting or stating something