A few thoughts:
Attention expectations in 2nd are a lot higher than 1st. Some of the difference in the teacher comments are likely in comparison to expectations.
Second, when a teacher is asking for strategies, she's not asking you to go google for attention strategies, but asking for what you do at home to accommodate. Do you set a timer? Do you give a check list? The teacher has seen dozens of lists of strategies. If you don't use any of the strategies, but have to guess what might work in the classroom, I suspect that's not what she's going for.
If you think his actual behavior is different this year (as opposed to the expectations higher and he hasn't risen to them), I would suggest instead that you say, "we don't really have any issues with attention at home and in looking at typical lists of what techniques are used to address issues, it looks like we don't really use much that I see there. I'm wondering if instead you could talk to Mrs 1st grade teacher to brainstorm strategies? This is the first year we're hearing comments about attention. I'm wondering what Mrs 1st grade teacher might have employed?"
