Which one is more correct:
1) She said that she has seen a tiger.
2) She said that she had seen a tiger.
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She said that she had seen a tiger.
The version 2) (Past Simple + Past Perfect) is definitely correct, but it can mean two slightly different things: a) she saw that tiger in a particular situation some time earlier (e. g. as a part of her story about visiting the zoo) or b) she (already) had an experience of seeing a tiger (and e. g. for that reason was no more interested in going to the zoo; Past Perfect works as 'backshifted' Present Perfect here). But how to distinguish between the two senses without an additional context? It is possible for the speaker to emphasize the sense b) by using 'has seen' without backshifting to 'she said', like in your sentence 1), because she still has that experience (it can't be 'undone', so the situation is still true), almost like here (Past Simple + Present Simple):
She said the earth goes round the sun.
It's within these rules:
So the version 1) is also correct:
She said that she has seen a tiger.
As mentioned in comments, it can also mean that her seeing a tiger happened just before the moment of her speaking, and that could be not just 'still true' but terribly actual (as in case 'she says she has seen').