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AirTags get updates regularly, so they'd probably get power-cycled sooner than that.

They're not being updated any more frequently than they are already reporting their battery status, are they?

I would presume the battery status is sent as part of the beacon, firmware is updated only when the phone is locked and charging in range of the tag.

I believe that's correct. I get low battery notifications when I am out of range of mine, I think.