Does the AirTag work with a Duracell 2032 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. For more info, see:

How to replace the battery in your AirTag - Apple Support

Also see:

AirTags don’t work with Duracell 2032 Bat… - Apple Community

As AirTags don’t work with Duracell 2032 Bat… - Apple Community said:

"There was a thread about how the protective coating (bitterness) on Duracell 2032 batteries keep them from working on AirTags. This is true but if you take 120 grit sandpaper ( I use the plumbers Emory cloth) and sand the bumpy side of the battery for a little bit and then wipe off the dust (or I use alcohol spray) then it works just fine."