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I think it's up to your own interpration.... however, on the final concert CD, there is dialouge between Mitsuki and Taukto where it is clear that he doesn't remember his past:

Takuto: (picks something up) What’s this? A stuffed bunny? Is this a new fad at your school?

(This we can assume is the stuffed bunny that looks like Meroko bunny... even though Meroko took it with her... uh, yeah... sweatdrop )

Mitsuki: Uh, yeah. Isn’t it cute? (pause) What’s wrong? Takuto?

Takuto: Hmm. I feel like I’ve seen it before. But why is this stuffed animal pulling a string on my heart? It’s almost as if I’m meeting an old friend...

Mitsuki: Ta-ku-to?

Takuto: Ah, it’s probably just my imagination. Now, let’s go. (starts walking)

Mitsuki: Uh, hey, wait, Takuto!

Mitsuki: Even if he has no memory [of when he was a shinigami], Takuto still remembers Meroko in a part of his heart! I’m so happy, Takuto. Meroko is probably happy too, because Meroko is also remembering us somewhere.

http://www.toshiba-emi.co.jp/vmc/artist/others/toct25818.htm

It's pretty much a CD of all of Full Moon's songs, with extra monolouge/dialouge of Full Moon/Mitsuki, Taukto, & Meroko from the final episode. Also as a nice bonus, they include a track of Arina singing "Smile" whee

Here's the full translation of the CD (minus the translations of the songs):

http://www.livejournal.com/community/meroko/152221.html#cutid1