Can the Eternal Mangekyō Sharingan be obtained by implanting a normal Sharingan? As we know, there are only two who have achieved the Eternal Mangekyō Sharingan. Madara and Sasuke.

Madara

Madara and his brother both gained their MS from killing those closest to them. Madara then gained the EMS when he took Izuna's (his brother's) eyes, who had the MS.



Sasuke

Itachi gained his MS when he witnessed Shisui die. Sasuke gained his MS when he learned the truth about Itachi from Tobi. Sasuke then gained the EMS when he took Itachi's eyes.



Question

When Itachi was fighting Sasuke, he was saying how he wanted to take Sasuke's eyes so he could obtain the EMS. Sasuke did not have the MS at the time, so was Itachi lying, or are just "blood tie" Sharingan needed for the EMS? *Sidenote I personally don't believe Itachi would lie about this, because if he did and Sasuke found out, Sasuke would then be questioning Itachi's true motives.

Does anybody have any proof that you have to have the MS in order to awaken the EMS?
Here's a simpler thought:  you can't obtain something greater if you have something lesser to offer.

We know that obtaining the Mangekyo Sharingan requires someone to witness someone close to them being killed or lost.  Some of the more prolific wielders obtained this by killing someone close to them, with the notable exceptions of Madara and Itachi who only witnessed someone close to them die.

One of the changes when someone with the Eternal Mangekyo Sharingan undergoes is that the tomoe of the previous MS wielder is blended in with their own as a secondary pattern, similar to how a kaliedoscope blends in multiple pictures.  This is evident with the final look of Sasuke's own EMS.



With that, it makes sense that a prior Sharingan would have needed to have been an Mangekyo, since there wouldn't have been a new tomoe pattern to include into the kalideoscope.