Ah, the old “other things are dangerous too” standby. That’s right, we could all be struck by lightning tomorrow so what’s the point in fitting handrails to stairs? We all know cars are dangerous so why would anyone bother wearing a seatbelt? Such logic.And for that matter, a child can encounter a plethora of other "dangerous" items on any given day. AirTags aren't special in that regard.
Can the battery in an AirTag be dangerous to a child? Absolutely. Is this something that needs to be pointed out to any responsible adult? I don't think so.