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Here is the documentation regarding third party verification of their security claims.
https://support.apple.com/en-ca/guide/certifications/apc3cea61877b/web
I’m assuming for some reason this is not good enough for you?
I mean, None of these appeared to specifically be about the air tag. But it is at least does help show a general overall commitment to security. So it’s not as if it’s not a huge point in favor of trusting that the airtag data is safe