Airtag battery
What brands of batteries (without baby bitter coating) are good for Airtags?
AirTag
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See the recommendations in How to replace the battery in your AirTag - Apple Support
"a new CR2032 lithium 3V coin battery
CR2032 batteries with bitterant coatings might not
work with AirTag or other battery-powered products, depending on the
alignment of the coating in relation to the battery contacts."