Apple's Tile-like tracking device named 'AirTag' in iOS 13.2
Code within the new iOS 13.2 release includes the name 'AirTag' for Apple's rumored tracking devices, which are expected to be locatable through the Find My app.

Apple's Find My app is to be extended to include tracking AirTags
Changes within the latest iOS 13.2 release include a folder whose name appears to say that Apple will call its forthcoming tracking devices "AirTags." The Tile-like devices are intended to help users locate missing items using Apple's Find My app.
The folder within iOS 13.2 is a container for assets including images and videos. While the folder itself is called AirTag1-1-CL-0.devicebundle, the current contents consist solely of item such as HomePod images.
According to 9to5mac, the contents do include a video asset named "BatterySwap." This at least implies that AirTags will have a replaceable battery.
The fact that the folder is included in the current release of iOS 13.2 suggests that AirTags could be coming soon, but it is not proof that they will. Back in September, the usually reliable analyst Ming-Chi Kuo believed they would be released imminently.

The AirTag folder contents within iOS 13.2 (Source: 9to5mac)
The new discovery backs up a previous report of iOS code containing a device named "Tag1,1" within a beta of Find My. The name and two-digit suffix fits Apple's typical internal hardware naming scheme.
Previously, it's been speculated that the motion coprocessor in the 2019 iPhone range will be used to help utilize the Tile-like tracker.

Apple's Find My app is to be extended to include tracking AirTags
Changes within the latest iOS 13.2 release include a folder whose name appears to say that Apple will call its forthcoming tracking devices "AirTags." The Tile-like devices are intended to help users locate missing items using Apple's Find My app.
The folder within iOS 13.2 is a container for assets including images and videos. While the folder itself is called AirTag1-1-CL-0.devicebundle, the current contents consist solely of item such as HomePod images.
According to 9to5mac, the contents do include a video asset named "BatterySwap." This at least implies that AirTags will have a replaceable battery.
The fact that the folder is included in the current release of iOS 13.2 suggests that AirTags could be coming soon, but it is not proof that they will. Back in September, the usually reliable analyst Ming-Chi Kuo believed they would be released imminently.

The AirTag folder contents within iOS 13.2 (Source: 9to5mac)
The new discovery backs up a previous report of iOS code containing a device named "Tag1,1" within a beta of Find My. The name and two-digit suffix fits Apple's typical internal hardware naming scheme.
Previously, it's been speculated that the motion coprocessor in the 2019 iPhone range will be used to help utilize the Tile-like tracker.
Comments
From an earlier AI article we can get a sense of the market price for these types of things:
That pricing is about what I'd expect. Hopefully it will be on the lower end. Now I just have to figure out what I'd actually want to stick them on. I always hang my car keys up and carry my phone with me. My remotes don't sneak off. Oh, maybe my car?
Just a hypothesis.
Apple doesn't own airpods.com or ipad.com either.
i doubt from apple’s viewpoint they need to sub you in to make the monies. this is simply leveraging the existing find my service and will make users even more integrated with Apple, ensuring recurring purchases.
simply said, does apple need to make you sub to a tile when it is making you sub to recurring iphones and macs. we will lose the tiles over time, that will be sub enough.
Apple couldn't get hold of the trademark iPhone but they settled with the trademark holder.
They might make an offer to the AirTag domain holder or trademark holder. But they don't need it.
We're getting old enough our families can never be sure we haven't wandered off.
On a more serious note I can see in the relatively near future where kids would be tagged at birth, health monitored as well as tracking their personal when and where's.
Yeah, I'm a big kid...always looking with how to have fun with tech.