A workaround exists to simulate tags using notes and search. We've been playing with it in one of Amazon's Kindle forums. It's kludgy but does the job for both Kindles 1 and 2.
Essentially, all you do is add the tag(s) as a note, and then search on them. You have to wait for indexing to occur (or force it), but then you can use the tags as search keywords and presto - a list!
The thread about it at Amazon's forum is at:
http://www.amazon.com/Solution-Findi...sin=B000FI73MA
Hope this helps someone!