This site has a complete composer breakdown available, but I'm not sure if it's speculation or official. At least it seems kinda reliable...
Takeshi Arai: Refill, Won the battle, Water symphony -despair-, escape from enemy base, Refill -Relical Mode!-, On the very edge!, Shining dew, Nobody knows, A snow light, Rest of the heart -sanctuary-, Forest of the Treant, Zelos ~serious arrange~, Encount with Renegade, Eternal oath, Search a seal ~Tethe Alla~ and Hidden Sorrow. Most of the tracks seem identical with the Collector's Edition attribution. "Eternal oath" however sounds like a typical Sakuraba composition to me and was also arranged by himself on one of the Tales of arrange CDs. Hmm... For Sakuraba and Tamura, it's pretty easy who did what and the source here seems reliable on most tracks. Interestingly, "SHINOBI life" is attributed to Sakuraba (which I attributed to Tamura), so it could mean he is the original composer of ToP's theme... from the info, he is also the arranger of Tamura's "Fighting of the spirit".