And pay attention to the warning of CR2032 batteries with bitterant coating (introduced for child safety to avoid accidental swallowing).
[Image of the circular coating on the top]
Apparently Apple does not follow the recommendation for contact positioning in their Airtags so the minus pole overlaps with the (insulating) coating. [link]
There are several reports of successfully rubbing off the coating with isopropyl alcohol - or even water.