No, you’ll not see tags from CPU2.
But… if you want to communicate between two Siemens PLC’s over MPI, AFAIK (it was a long time ago), you can only do that (the simplest way) over GLOBAL DATA (right click on MPI network and Define Global Data).
There you must define your sender PLC and receiver PLC. There you also define tags inside receiver PLC, which will get the senders tags.
So, in your case, the PLC1-CPU2 (314) is sender PLC, PLC2-CPU1 (315) is receiver PLC. In the PLC2 you will have all that received tags, which will be seen by Ignition.
Hope it helps…
EDIT:
I just realized that your picture is from TIA portal. In TIA portal there is no global data anymore…
You must use X_GET and X_PUT blocks, but the idea is the same…