Macross Plus does not feature any identifiable LGBTQ+ characters or themes. The central romantic and rivalrous relationships depicted in the film are exclusively heterosexual, leading to a determination of N/A for LGBTQ+ portrayal.

Based on the available information, there is not enough data to assess the portrayal of transsexual characters or themes in Macross Plus, 1994. Consequently, no specific character arcs or plot points can be provided to support a rating.

The film primarily focuses on male protagonists and an artificial intelligence. The main female character, Myung Fang Lone, is a music producer and manager, not a combatant. No female characters are depicted engaging in or winning direct physical combat against male opponents.

Macross Plus is an original story within the Macross franchise, introducing new characters. There are no instances where a character, previously established as one gender in source material or prior installments, is portrayed as a different gender.

Macross Plus is an original anime production, not an adaptation of characters with pre-established racial identities from another medium. The characters' races were defined during their initial creation for this series, thus no race swap occurred.