So, are we not going to talk about this moment in TMP?

Spock is touching Jim for no reason, and as we know, Vulcans do not initiate such intimate touch if not necessary. I really like this moment because it shows us another level of their friendship. They’re really close to each other, so close that Spock don’t mind touching Jim at all. If it’s not a proof of their more-than-friends relationship to you, then I don’t know what you need to see to believe it really is there.