Ok I solved Apple Watch not playing a sound to AirTags. I’m on watchOS 9.2 and iOS16.2 delete Find Items. redownload Find Items. restart Apple Watch. play a sound on iPhone using Find Devices. It took a min to play a sound on my iPhone. Once it did go back to Find Items. Try playing a sound to AirTags its like I forced the watch to talk to iPhone using Find Devices and it worked!!!