Replacing AirTag battery

Refer to

How to replace the battery in your AirTag --> How to replace the battery in your AirTag - Apple Support

"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."

So apparently not Duracell or Energizer, according to airtag batteries and bitterant - Apple Community

but you may be able to remove the bitter coating Does rubbing alcohol work to remove the b… - Apple Community