Can I use the same OPC tag multiple times in one read/write operation ?

No - if the same OPC tag is mentioned multiple times in the same read/write operation, then it will result in an error.

For example – if you have the same OPC Point referenced in two separate MI Points and read them at the same time  - this will throw an exception.

The correct configuration requires using an OPC tag for only one Data Source. This means you can use the same OPC tag multiple times in one operation, but each OPC tag instance needs to be mapped to a different Data Sources. This will make the MI write the data in separate transactions.