The faq I linked says you can activate it. However, if a monster is summoned by the effect of “Ultimate Offering” activated at chain link 2 or later, “Solemn Judgment” or “Horn of Heaven” cannot be activated to negate the summoning.
A Tribute Summon is treated as a Normal Summon, but not all Normal Summons are Tribute Summons.
I’m not sure what I’m misunderstanding. If there is a specific scenario or question, please state. You can also email US-TCG, EU-TCG, or the official OCG office for clarification. I need something in writing from an official source, not word of mouth.
The “Immediately after this effect resolves” is not even part of the original Japanese card text of Ultimate Offering. It was added by TCG and it’s an old card, with likely outdated PSCT. If we are using official database rulings from OCG as a base, then the official card text in the OCG should be used as a base too.
Even these 3 cases are Special Summons. In these cases, Solemn Judgment cannot be chained to negate the Summon because it cannot interrupt a card effect that is still resolving in a chain. This is consistent and does not contradict the above ruling. For the same reason, you cannot activate Solemn Judgement to negate a Special Summon by Polymerization. Ultimate Offering is the most similar card to Mausoleum that has an official database entry.
https://db.ygorganization.com/qa#6128
https://db.ygorganization.com/qa#19619
https://db.ygorganization.com/card#14679
The question really is if Summoning a monster via Mausoleum is considered still resolving and hence, Solemn Judgment cannot be activated or whether it is just treated as a Normal Summon.
If you have other official rulings with similar interactions, you can source them here and we can discuss, but at this point we need to use official sources as a basis to formulate the logic and not our own interpretations of what the card does or not.
From Lantern:
Mausoleum of the Emperor works much like any of the other dozens of cards that perform Normal Summons like this (note that I’m not referring to Special Summons because what you were sourcing earlier is for Special Summons). You can look at cards like Constellar Sombre, Evilswarm Kerykeion, and Gemini Summoner. Every card like this performs the summon after resolving the effect. None of them perform the Normal Summon during the resolution.