Sorry, only just now saw your post.
It would have been a sound theory if Kimura and Tanaka were different people, but they're not. It's odd that he's listed twice, but Capcom has never been the best with credits; we all know this.
It does not prove that X vs Zero and Dynamo are Tanaka's work, because this theory assumes no one has ever been left uncredited in a game's staff roll before.
Just leave it alone until we get some actual proof. I'm getting sick of having to clean up all this speclation.
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