Hmmm, maybe with some sofware, but which?
I would use WinCC if the number of tags are not so many.
You have it allready, so it would be the easiest for you.
I don think there are other solutions, because there are a couple of "gotchas":
1st. If you want to go via OPC, then you cannot use Simatic Net. This because it does not support OPC connectivity via the "PC adapter" which is what the MPI/Ethernet adapter "mimics".
You would have to get an alternative OPC server, maybe one from IBH.
2nd. Only one PC application can access the MPI/Ethernet adapter at a time (according to the specs), so WinCC and the other OPC server cannot connect at the same time.
Its all very complicated.
The easiest solution is to get two repeaters and then exchange the data with X_PUT and X_GET in the S7-300.
By the way, the regular repeater is electrical - not optical.