Steps
Remove back and battery.
Mark position of tabs using the photo.
If we do this right, we won't break any of our tabs and won't have to glue these parts back together.
Using a utility knife, pry at locations marked.
Separate pieces. The speaker may be attached to either side of the AirTag.
Pry the speaker from the AirTagusing a utility knife or small screw driver.
Reassemble
References
Reference
URL
Best way to open and mute (disable speaker) an AirTag with zero damage to the AirTag.
https://www.youtube.com/watch?v=8vAQNedIa0o