There are two reasons why some linguists call "were" in "if I were" the irrealis instead of the past subjunctive.
1
It doesn't function like the subjunctive:
I demand that it be done."be" here is the subjunctive. You can put any verb in the subjunctive:
I demand that it cease.But if you substitute "were" with another verb, the simple past form is used:
I wish I were in New York.
I wish I went to New York more often.Many sources say that "went" here is
the past subjunctive. But why invent a grammatical category where none
exists? "went" is identical to the simple past. It doesn't have a past
tense meaning, but grammatically it is the simple past.
Now "were" in "
I wish I were in New York" is not the simple past, it is a different form altogether - the irrealis. It only occurs with "be" - for all other verbs, the simple past is used instead.2
"were" is not the past tense of "be": "it were done" is not the past tense of "it be done". In fact, there is no past subjunctive in English.