Yes, that looks correct.
I suppose you are correct that PSBT_IN_TAP_INTERNAL_KEY is not strictly necessary, but one of the main ideas with PSBTs is to include as much information as possible, and to be explicit what the information included is. So instead of inferring the internal key from PSBT_IN_TAP_BIP32_DERIVATION, we explicitly say what it is with PSBT_IN_TAP_INTERNAL_KEY.
It is also possible to have the internal key also be a key inside of a script (dunno why you'd want that, but it could happen). In that case, it would not be possible to infer which key is the internal key from just PSBT_IN_TAP_BIP32_DERIVATION.
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