The iPad battery usage being shown doesn't account for just the normal "asleep" battery drain, which, if it's not broken out specifically, could be just misleadingly assigning the Find My usage as the main part of it. (as the only thing that had active functions)
It would be better to show what the battery usage/drain is without any airtags nearby and make sure he/she isn't just measuring the normal sleeping usage and inaccurately saying that Airtags caused it.