AirTag associated with broken iPhone.
I had an AirTag that was associated with a broken iPhone, but have not yet bought a replacement iPhone. To use the AirTag with my wife's iPad, I needed to break the association between the AirTag and the broken iPhone. This is possible if my wife signed out of her Apple ID on the iPad and I signed in.
When attempting to sign out, the iPad displayed the message, "Sign Out is Not Available Due to Restrictions". In our case the restriction was due to screen time being on. Once screen time was turned off, she was able to begin the sign out process.
As part of the process, iOS asked if she wanted calendar, etc. backed-up to iCloud which, of course, we did. After the sign out process was complete, I signed in using my Apple ID, open Find My Phone, then removed the AirTag from my ID.
Next, we signed on to her Apple ID, then opened Find My Phone and clicked on add an item. Before doing this, we should have reset the AirTag. You can find the steps to reset an AirTag on Apple Support pages. Just be sure to follow the directions exactly (remove the battery 5 times). Once the AirTag was reset, then we clicked on add an item and things went smoothly from there. Nothing was lost on her iPad although if you have files just on your iPad, I would suggest making backups of those.
It is shame that you can't use your Mac to remove an AirTag from your Apple ID. Hopefully, Apple will add that function to MacOS in the future as I would like to be able to add AirTags using my Mac.
Hope someone finds this information helpful. Many thanks to the great people at Apple Support who helped me accomplish this.
iPad (10th gen) WiFi