CR2032 batteries that are in airtags are NOT lithium-ion, they're non-rechargeable and are usually Lithium/Manganese Dioxide [1] (lithium metal). I believe they're fine to have in checked luggage if contained inside some equipment (like the airtag). [2] Look for PI 970
If transported by themselves, they're cargo aircraft only.
Source: [1] https://data.energizer.com/pdfs/cr2032.pdf [2] https://www.iata.org/contentassets/05e6d8742b0047259bf3a700b...