I'll try to state on as much as I can. There were some moments that I actually spent my focus on the visuals too much that I missed some of the conversations, so the list is at most 80 to 90% complete. At least with it you can wait patiently and confirm yourself when the DVD/Blu-Ray version of it comes out.
Last but not least. This contains SPOILERS, so please proceed at your own risk.
- The arrival of Grace and Sheryl and their conversation is heavily changed. Grace reminded Sheryl that the both of them are on a mission to look for that special something.
- Alto and Ranka, along with Luca, Clan and Micheal, are classmates and known each other prior before the events of the movie. Hence Ranka's first encounter with Alto from the TV series did not happen at all.
- Ranka's cell phone, as seen from the scans, changed from green to orange, and it's also multipurpose transformable cellphone. Ranka once had the cellphone changed into a signal light for Alto's flight practice.
- Ranka uses her mini scooter for delivery. Movie exclusive.
- Instead of Ozma sending Ranka tickets for Sheryl's concert, the movie instead changed it to Alto sending tickets to Ranka through Alto's cellphone.
- Nanase is not present in the movie.
- Sheryl's first live performance is totally new. Alto no longer being "playful" during the concert scene. Instead, that role is passed on to Sheryl. Sheryl pretended to drop down from the high stage (which will definitely cause her death), and Alto went to her rescue. "What About My Star" was played during that time. The first song inclding the quote "Watashi no uta wo kike!" is changed from Iteza to Universal Bunny.
- Leon's role in the movie is not quite fleshed out, so we are not exposed to his evil plans yet as of now. Nor we even know if Leon has his own secret agenda or not. At least throughout the movie, Leon and Grace never interact at all...yet, maybe.
- Just moments before the Vajra invasion, Alto and Sheryl were arguing on the very top part of the concert hall, which Sheryl said that even if Alto did not catch her at all during her fall, she wouldn't be hurt because she installed a bunch of portable jetpack at herself.
- When Vajra broke through the Frontier's defense line, Alto and Sheryl escaped to the roof of the concert hall. This did not happen in the TV series.
- Vajra's attack caused both Alto and Sheryl to get blown away from the roof, Alto tries to catch Sheryl but their distance and the wind impact was too great for Alto to save her, so Alto screams Sheryl to land herself using the jetpack she installed on herself (damn convinient...). Sheryl had a very hard impact land and injured herself.
- If you're asking : Yes Gillian still died. And here I was hoping that he would have gotten a better treatment...
- The first fighting scene for Alto during saving Ranka might be different from the TV series (for it's choreography), but what changed is that Ranka did not experience her escape from Frontier's stratosphere. So the fight took place entirely on ground.
- Ozma's rescue on Ranka during that time is totally new. That's how Ranka got to know that Ozma is working for SMS (or she might have already known it beforehand). For what seemed that Ozma managed to defeat the Vajra who was aiming at Ranka, a surprise attack from that half-dead Vajra caused Ozma to lose balance when he is trying to reach Ranka, and made him lose consciousness. Micheal dealt the final blow at the Vajra instead.
- Brera calls Sheryl "Sheryl-sama" (or was it Sheryl-ojousama? Not too sure, but honorifics are definitely attached), and it was Brera that took Sheryl out of the scene, saving her.
- There is also a Sheryl showering scene. That is not as "bad" and nothing beats Grace where she also has her own - Full fledged naked showing nipples even.
- From there onwards until Alto and Sheryl's first dating scene, the differences are minor so I didn't really take notice. Eh oh wait...
- Oh yeah, during Alto's reflection on what Micheal told him about running away (you can refer to the TV series), Alto had a moment with Ranka. Instead of singing Aimo during the stone tower, she sang from behind the tree instead.
- Sheryl appeared during the end of the scene and sang Aimo as well, which totally shocked Alto and Ranka. While Ranka doesn't know about the name of the song. Sheryl asked her "Why do you know about the song Aimo?"
- Sheryl have her own cellphone this time. A fish shaped cellphone in a form of Taiyaki. (Taiyaki is red bean paste wrapped by a soft layer cake on it's outside, commonly fish shaped. A Japanese snack)
- Alto and Sheryl's first dating scene was significantly changed. One major change is that Sheryl and Alto had a scooter chasing scene (if this scene is attached with vocal music I would have thought this is another bollywood scene repeated from Ep.15, thankfully it did not happen), Sheryl uses her cellphone to take pictures of Frontier nature. But thanks to that she did not look at the front during driving and tripped. Alto saved her again; After that both of them fell from the short cliff and Sheryl hurt herself again. "pink monsoon" was played during that chain of events.
- Alto Sheryl fans can feel the joy because there is a scene where Alto sucked the blood out from Sheryl's wounds and Alto treated her afterwards with a transparent plaster. (Transparent plaster!?)
- Sheryl boldly told Alto that Ranka actually has feelings from Alto, which made Alto embarassed and confused.
- Ranka's singing on What about my Star @ Formo triggered a captured Vajra's response. That scene was actually nothing new, but the drawing and the animation for this cut might have changed.
- It was also there that Sheryl reveals how she knows about Aimo. That song was actually created by Dr.Mao Nome, which that song is passed on to her mother, then to Sheryl. Ranshe might have known the song from Mao Nome and passed it on to Ranka as well.
- Ranka DID join the Miss Macross event. But her participation was never shown. Instead it was very briefly brought through (changed from the TV series). Ozma raged and Ranka ended up throwing her temper as well, as per seen from the TV series.
- Elmo does not have much appearance. But his role basically remains the same.
- Ranka did not sing "Ninjin Loves you yeah!". That song is replaced with 4 new gag songs and one existing song : Starlight Natto, Kaitaku jyuuki, Dynamu Chougakkin, Darumazeminaaru, and Choujikku Hanten : Nyannyan, which is the nyan nyan song. Dynamu Chougakkin was especially funny because it took place in Frontier Akihabara (WHAT? AKIBA AND OTAKUS IN MY MACROSS FRONTIER!?)
- There was a new Alto Ranka moment where Ranka waited for Alto after the hectic training session (under the call by Micheal), A new song was played during that as well. "Family Mart Cosmos". For those who are not aware, Family Mart is a convinience store in Japan. So that song is a commercial song, just like Choujikku Hanten Nyannyan.
- It is also shown that Brera have been tracking and following Ranka secretly all these while, and reports to Grace about her movements through telepathy communication. Implying that they might have found "the one".
- Ozma's conversation with Alto about Sheryl being a spy was new and exclusive to the movie. If I remember correctly, Sheryl was being labelled as a spy because her singing actually, after some deduction, attracted the Vajra to attack Frontier. While Alto tries to argue that it might have just been a coincidence, Ozma also pointed out many things that contradicts his arguement (something like the timing is too perfect). Along the way Ozma also pointed out that someone is actually way behind this whole plot of trying to gain something due to Sheryl and her co. came from some unknown side of Galaxy fleet, which he thinks that Ranka might have been targetted. And that concluded that Sheryl is working under that unknown person, hence the spy accusation.
-In the end, Ozma advices Alto not to get too close to Sheryl. This needs confirmation - if any I might need to watch the movie again for the second time to make sure.
- Alto tried to get some advice out from Micheal one on one. Micheal logically formed a conclusion that Sheryl isn't 100% believable as well. That scene is also new.
- Ranka found Ai-kun in front of her house. Completely different from the TV series. Ai-kun was especially naughty in this movie as well (running through Ranka's body everywhere? wow...)
- There is also a new scene where Ranka is practicing Seikan Hikou (she hums the song while practicing the dance). The real song itself is not played at all in the movie.
- Alto found Sheryl's lost earring from the Valkyrie hangar of SMS, which conincidentally Sheryl called him out for a meet. Alto purposely skipped the phone call and recieve a voice mail asking him to go meet her. This is also new.
- Sheryl waited for Alto, but Ranka shown up instead. Sheryl and Ranka had a one on one conversation. I forgot how the conversation went on again, but Sheryl starts to sing Aimo, and Ranka sang along as well (I'll rage if the duet version does not come out in the next OST as I love Aimo the most out of all Macross F songs). The song caused Ranka's stomach to glow, which is actually Ai-kun. Brera saw the whole thing, and Grace (from totally different place, but we all know how Grace sees through things anyway) as well.
- Ranka tried to chase Ai-kun, and Sheryl chased along. Alto who came late (to return Sheryl her lost earring) saw Sheryl chasing Ranka and hence formed a misunderstanding. Alto pushed Sheryl away from Ranka and screamed at her. Along the lines of "I don't wanna believe that you are a spy, but you actually did it. If anything happens to Ranka I won't forgive you for hurting her". Ranka stops Alto and says that it's all a misunderstand because Sheryl is trying to help Ranka by retrieving Ai-kun, which caused Alto to get even more confused. Sheryl replied Alto's accusation with "I see, I was all wrong about you, Alto" or something similar. (見損なった = I was wrong to see you that way)
- Ozma ended up confining both Alto and Ranka (as both a superior and a brother), Both of them are not allowed to watch Sheryl's last live in Frontier.
- There was a scene where Alto wore Sheryl's earring and lets down his hair. He doesn't look like a male AT ALL in this movie. Plus he was wearing a singlet. For fangirls, their nose will bleed, badly.
- Because of the power of the Quartz fold (which it's power increased in the movie version), Alto experienced a short possessed moment where Alto managed to watch a fragment of Sheryl's past. "Do...not...leave...me alone" was the quote both Alto and young Sheryl said at that time.
- Sheryl's last live (2nd live) took place differently this time round, at a big, huge lake where the stage is located at the center of the lake, while the audience seat are surrounding it. The time was night.
- Before the live, Alto managed to sneak out and meet Sheryl up to return her the earring he managed to found, Grace showed up telling that the show is about to be over and tells Sheryl to hurry up and prepare for her live. While Ozma and Cathy both came in later and issued an arrest on Grace (instead of Sheryl). Grace tried to get away by saying that a few hours beforehand she recieved news that Galaxy fleet was under attack and Frontier DENIED the request of Frontier to help Galaxy. Grace then proceed to question Ozma whether he should be continue servicing the government while they don't even bother trying to be helpful to the Galaxy fleet.
- Sheryl then issued a sort of gamble game : Ozma gambled with Sheryl that Macross Quarter will gladly accept the request to inspect and if possible, save the Macross Galaxy survivors if available. Sheryl thinks it is impossible so she passed on her credit card (lol VEGA) that if Ozma wins, he will be able to get the money that Sheryl possesses. Sheryl agrees to play along. Alto also joins the mission that SMS issued.
- The second live is essentially the TV series's first live animation sequence. Especially on Iteza. Just different location. So some of the scenes from the TV series are used.
- In the end, Ranka managed to actually attend the concert (sneaking out). The scene itself when Ranka ran through from her house to the concert place is redrawn entirely for the movie, IIRC.
- The second major battle between the MQ-SMS with the Vajra army is totally new. Techinically the battle takes place around episode 7 of the TV series. The battle took place at where Galaxy fleet was under attack. Hence MQ fleet had to defold beforehand to get there. And while during ep.7 IIRC, the battle took place around Macross Frontier area.
- Ozma announces Totsugeki Love Heart formation. Which is used during the last episode of the TV series. So in the movie he used it way earlier.
- In this battle they managed to actually evacuate most of the Galaxy refugees, except for the mothership which shot down 3 Galaxy refugee ships. Causing Alto to act on his own to stop the mothership from trying to hurt the other ships further.
- Both Ranka and Sheryl sang Diamond Crevesse. Which, unfortunately, the song reached through Alto with the posession of Sheryl's another earring. Hence Alto is the indirect cause for the Vajra army to stop attacking and defold themselves to Macross Frontier. Which shocked most of the people around.