Yes, that's true. Tatsunoko did some of the actual animating, Studio Nue and Artland did all the planning, designing, writing, directing, and a lot of the animation.
So, by Memo's logic, DR Movies has authorship rights to Shadow Chronicles, and can make their own Shadow Rising, with or without Harmony Gold.
My main simple question here is: If (as Memo says) Tatsunoko can make their own Macross movies, TV series, and OVAs...and Big West only has "moral rights"...then why has every Macross sequel been produced by Big West, while Tatsunoko has done nothing?