They changed a bit of the melody, so it's not a complete cover, but so far it sounds quite similar. It's definitely taken from that song, no denying it, the melody, arrangement, mix...all taken more or less from it, though Ayu's version seems darker and less poppy.
BTW: If you change the arrangement and write new lyrics it's still a cover, changing the MELODY is what turns something into a different song entirely(and even then changing one or two notes isn't enough). The reason the (m)u songs are no cover is simply that Ayumi released them before Sweetbox, technically the Sweetbox versions are the cover(which is...quite ironic). Memorial Address IS a cover.
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