I'm not sure what the relevance is of the report definition joining the 2 tables.
What it sounds like you are trying to do is the equivalent of the query:
SELECT OPTION FROM TAB1 WHERE TAB1.ID IN TAB2.VALUE
for whichever TAB2.VALUE is selected (you don't state how the TAB2.VALUE is chosen).
You can achieve the SQL "IN" operation by putting the individual values from the TAB2.VALUE property into a text value list property and using that value list property as the filter value for your report definition.
See the help page for "Report Definition Query tab" for details.