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Ah, try this:

add_action( 'wpsp_before_content', function( $settings ) {
    if ( 123 === $settings['list_id'] ) {
        $tags = get_the_tag_list( '',', ' );

        if ( $tags ) {
            echo '<div class="wp-show-posts-entry-meta">' . $tags . '</div>';
        }
    }
} );

The only thing you need to change is the 123, which you’ll want to change to the ID of the list you’re targeting.