The text "SPEED SETTING WITH FIXED OR VARIABLE RESISTOR" hints at that it does have an integrated speed controller. Or maybe it is just a simple DC motor.
I think that the fan receives up to 10V, anything less than 10V reduces the speed. The resistor and the PWM output is just another way to generate a voltage less than 10V.
The real question is what is the frequency of the tacho output. If it is not so high, you can possibly connect it directly to a regular PLC input. If it is relatively high, then you may have to use a dedicated counter card.