What you say is true.
The JWs disingenuously claim that they attend the memorial in obedience to Jesus' command. But what exactly did Jesus command? Did he command just meeting together in rememberance of his death? No. He commanded his followers to remember his death by partaking of bread and wine in a communion meal. True, meeting together is essential for this, but only because it is a necessary means to an end - the end of partaking in the communion meal as commanded by Jesus.
So if a christian just attends the meal but does not partake can he really say he is attending in obedience to Jesus' command? No, for it was not the attending that Jesus commanded. He commanded the partaking. So every time non-partaking JWs say that they attend the memorial in obedience to Jesus' command they demonstrate that they have been decieved and continue to decieve themselves. They behave like Saul who did not obey all the instructions of the mission and, when confronted about it by Samuel starts to justify his disobedience by saying:
“But I have obeyed the voice of Jehovah in that I went on the mission on which Jehovah had sent me and I brought A′gag the king of Am′a·lek, but Am′a·lek I have devoted to destruction. 21 And the people went taking from the spoil sheep and cattle, the choicest of them as something devoted to destruction, to sacrifice to Jehovah your God in Gil′gal.” - 1 Samuel 15:20,21
However, Saul at least obeyed the explicit instruction partly. His error was that his obedience was not complete but partial. By contrast, the JWs by and large do not obey the explicit instructions of Jesus but only "obey" the implicit unstated requirement of meeting together in order to partake, but never actually partake which means they're meeting together to observe if anyone will partake. They're essentially saying that they obey Jesus command to eat the bread and drink the wine by attending to observe the majority in attendance refuse to eat the bread and drink the wine. They have allowed the teachings of their govening body to over rule the clear and explicit instructions of Jesus. That is why Saul will rise up in the judgment and condemn the JWs. LOL.