If you see a tag and need to know more about it, say its scaling or what not, you may need to follow it back to its source. If the tag is read from a different PLC, you can use cross reference and searches to find the code that is reading tag and then see where it comes from. Then you know where to go next to trace the tag back to its source. But if it is being written to the PLC, a cross reference or search shows nothing. You'll need to take your best guesses and check those sources to see if they are writing anything.
It the code and tags are well commented, it is not as big of a deal, but then again, "best practices" would be to read the data AND have the comments. In your example, in a bandwidth limited system, communication efficiency may be a good reason to make an exception.