Implicating surf's_up_2:_wavemania → wwe
Link to implication

Reason:

New movie with potentially sexy penguin variants of wwe characters and the image would only be tagged as the 2nd movie if it had the new characters in it, all of which as far I know are WWE characters

EDIT: The tag implication surf's_up_2:_wavemania -> wwe (forum #220983) has been rejected by @NotMeNotYou.

Although a lot of characters are voiced by WWE chairmen/wrestlers, not all of them are voiced by WWE people[1. If one character, say Cody Maverick or Lani Aliikai be in a image, or a background character, then it will result in a invalid tag.
-1 from me.

[1] https://en.wikipedia.org/wiki/Surf's_Up_2:_WaveMania#Voice_cast

That sounds like tagging what you know, bad idea.

The tag implication surf's_up_2:_wavemania -> wwe (forum #220983) has been rejected by @NotMeNotYou.