According to one of the articles in first post, ayu said that the song is already completed.
Quote:
From the message video shown at the venue, it was revealed that the artist singing the game’s theme song will be Hamasaki Ayumi. The reason why Hamasaki-san was picked was because “Hamasaki-san’s songs always have a strong theme, and will be able to reach young people”, explained the producer from Baba. After looking through the extensive database of details from the game, we had a conference call with Hamasaki-san at about 5~6am, where she revealed that the theme song had been completed.

Having understood the game’s details, Hamasaki-san said that “I made a song that can send my message”. A song that combines the intentions of the 『Tales of』 staff and Hamasaki-san herself, we hope to hear it soon.
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Originally Posted by Luja.
^ with help of the "wonderful" google translator I figured that ayu said the song coveys a positive message and that the game people chose her as singer for the theme song because she reaches young people with her lyrics. (for the first spoiler you posted)
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By the way, a mistranslation here that led to all the debate on the previous page. The article said that the strong themes in ayu's songs appeal to young people, not the lyrics. Hope that clears things up abit.