Seems like Apple should be easily able to identify the original owner of the AirTag. Do they do this if the police request this [or substitute whatever lawful mechanism]? I assume this kind of tracking activity is criminal but am not sure.
EDIT: Well, as others pointed out, indeed having physical access to a device changes things. The serial number is rather tied to an iCloud account, so Apple, if subpoenaed, should be able to identify its owner (but not their location).
> To disable the AirTag and stop sharing your location, tap Instructions to Disable AirTag and follow the onscreen steps. If you feel your safety is at risk, contact your local law enforcement who can work with Apple. You might need to provide the AirTag or its serial number.
That having said, the serial number is rather tied to an iCloud account, so Apple should be able to identify its owner (but not their location).
https://osxdaily.com/2021/07/08/found-lost-airtag-find-owner...
I think people are mixing identifying the owner from the tracking beacon communications and identifying it from the physical device / serial number.