1也可以实现的，其实不用ODK开发包，只需看看ODK开发包的帮助文件，里面讲到了一些可以创建TAG的API函数。如：
BOOL WINAPI GAPICreateNewVariable (
LPMCP_NEWVARIABLE_DATA pData,
LPCMN_ERROR lpdmError);

Des cription
Creates a new tag.

Parameters
pData
Pointer to the MCP_NEWVARIABLE_DATA structure containing the data of the tag you want to create.

lpdmError
Pointer to the data of the extended error message within the CMN_ERROR structure. In the event of an error, the system writes error information to this structure.

Return Value
TRUE
Tag created

FALSE
Error

Remarks
The function is provided in this specific form by WinCC version 1.1 or higher.
An advanced function exists: GAPICreateNewVariable4

Error Messages

DM_E_NOT_CONNECTED No connection to data manager
DM_E_ALREADY_EXIST The object you want to create already exists
这以上是摘录ODK HELP中的