Apple AirTag problem with Duracell Battery
I solved the issue with mine, see below if interested.
PROBLEM: Duracell has a special coating to prevent damaging kids that swallow the small batteries, you can see the coating in the sides on the back of the battery, it's faint but you can see it with the naked eye, problem is, the coating is in the outer side of the bottom plate, exactly where the AirTag would make contact, so it doesn't technically make contact because of this.
SOLUTION: Just take any nail file or anything similar around the house and scratch a corner of the back part to remove the Duracel coating and expose the metal, that way the AirTag will make contact to it.
It worked perfectly for me, I already had a few of these bought and wasn't going to buy new batteries with a easy fix available.