"Gekijō-ban Macross Delta: Zettai LIVE!!!!!!" is a cinematic adaptation of the "Macross Delta" television series, condensing and reimagining its narrative into a feature-length format. The story is set in a distant future where humanity has expanded across the galaxy, encountering various alien species and cultures. The central conflict revolves around the Windermere Kingdom, a small but powerful interstellar nation that seeks to reclaim its lost territories and assert dominance over the Brisingr globular cluster. Windermere employs a mysterious and potent form of mind control known as the "Var Syndrome," which spreads through their songs and manipulates emotions, turning people into aggressive soldiers under their control.

The protagonists are the members of Walküre, a tactical sound unit formed to counter Windermere's influence through the power of music. Walküre consists of Freyja Wion, a young Windermerean girl who dreams of becoming an idol; Mikumo Guynemer, a mysterious and powerful singer with a deep connection to the Protoculture, an ancient alien civilization; Kaname Buccaneer, the group's leader and a former soldier; Reina Prowler, a skilled pilot and vocalist; and Makina Nakajima, the group's cheerful and tech-savvy member. Together, they perform concerts and deploy their songs to counteract the Var Syndrome, protecting civilians and allied forces from Windermere's influence.

The narrative also follows Hayate Immelmann, a carefree pilot who joins the private military company Chaos to find purpose in his life, and Mirage Farina Jenius, a skilled Valkyrie pilot and descendant of a legendary Macross family. Hayate and Mirage become key figures in the fight against Windermere, piloting advanced variable fighter mechs known as Valkyries. Their personal growth and evolving relationships with the Walküre members form a significant part of the story.

As the conflict escalates, Walküre and Chaos uncover deeper truths about the Protoculture and the origins of the Var Syndrome. The Windermere Kingdom's motivations are revealed to be rooted in a desire to protect their people and preserve their culture, but their methods threaten the stability of the entire cluster. The climax involves a high-stakes battle where Walküre's music and the combined efforts of Chaos and allied forces confront Windermere's ultimate weapon, the Sigur Berrentzs, a massive fortress capable of amplifying their mind-control songs to catastrophic levels.

The film explores themes of cultural identity, the power of music to unite or divide, and the consequences of war. It balances intense mecha battles with emotional character moments, culminating in a resolution that emphasizes the importance of understanding and coexistence. The story retains the core elements of the "Macross" franchise, including its signature blend of music, romance, and space opera, while offering a condensed and visually dynamic experience for both longtime fans and newcomers.