A customer has a number of PLCs both they and I need to subscribe to. The tags I subscribe do not overlap the tags they subscribe to. Is there any advantage to having one tag gateways subscribe to all the tags and then use a gateway network to distribute as needed vs. having two tag gateways connect to a PLC?
If you mean they subscription lists don't overlap at all, that is, the first symbol in a controller tag item path, or the first symbol after the program folder, then no, no advantage either way.
But keep in mind that the top level tag is the core unit of optimization, so elements of arrays or UDTs underneath a top level tag can be read together at high efficiency by single polling server. Even if you aren't overlapping at the leaf items, if you are overlapping at top level tags, you should consider using a single polling server.