As of May 2022 Apple AirTags cannot be used by developers outside their original consumer use-case alongside with FindMy app.
However there are other beacons and tags available on the market that has both UWB compatible with U1 as well as Bluetooth. In iOS15 Apple has enabled U1-devices, e.g. iPhones to range and obtain inch-level distance and orientation to third-party UWB-devices compatible with U1/FiRa.
Under this link: https://developer.apple.com/nearby-interaction/ Apple has published in the FAQ section list of UWB chip manufacturers that are interoperable with U1.
Just google "UWB beacons" and get one of the available Dev Kits to play around. They are typically shipped with SDK full of code samples and you can easily turn these beacons into iBeacon-like experience where your mobile app can be spatially aware.
Please note as or right now Nearby Interactions API only allows ranging in the background, so your app cannot do that in the background. For this you would still need Core Location API with classical iBeacon packet and user permissions, e.g. "Always on".