Both AirTag and iPhone lost
Since both AirTag and (the paired) iPhone stolen, can I get another iPhone, sign-in with the same iCloud account and track the AirTag?
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Yes.
AirTags are actually paired w/ the AppleID via your iPhone.
So a replacement iPhone (or iPad or Mac) using the same AppleID can possibly locate the the AirTag using FindMy.
(If it’s technically “locatable”)