Maybe, but I am hesitant to accept the findings of the studies in France given the enormous success of US R&D over the previous few decades, including by large businesses.
Your example supports the thesis that R&D tax credits are in fact decorrelated from R&D successes so I'm confused what point you are trying to make.
The US has long offered R&D tax credits, and the US has outputted lots of new products due to R&D during that timeframe seems like a positive correlation to me (not that it is proof of causation).