Reconnecting AirTag to new Apple ID with inactive old account

Try and reset the AirTag first

Here's how to reset your AirTag:

1. Press down on the polished stainless steel battery cover of your AirTag and rotate counterclockwise until the cover stops rotating.
2. Remove the cover and the battery.*
3. Replace the battery.
4. Press down on the battery until you hear a sound. This sound means that the battery is connected. 
5. When the sound finishes, repeat the process four more times, removing and replacing the battery, then pressing down on the battery until you hear a sound. You should hear a sound each time you press on the battery, for a total of five sounds. The fifth sound is different from the previous four. This indicates that the AirTag is now ready to pair.
6. Replace the cover by aligning the three tabs on the cover with the three slots on your AirTag.
7. Press down on the cover.
8. Rotate the cover clockwise until it stops rotating.

Unfortunately I don’t think this will work.

It’s my understanding that the AirTag’s “Paring Lock” can only be released by first removing the AirTag from the paired Apple Account via a Bluetooth-communicating Trusted Device on that account.

(Pairing Lock is functionally analogous to “Activation Lock” except that it’s a function of the AirTag hardware itself - vice a function of Apple’s Activation system)

If this “removal” step were first accomplished, THEN the reset procedure should work.

Otherwise, any AirTag could be stolen, reset, and re-used.