I’ve had the identical drawback with my AirPods 1 however by some means managed it a while.
I now obtained my model new AirPods 2 (A3048) with Model 6B32 (Case 61.3.0).

I factory-reset them and efficiently paired them with my iPhone 12 Professional (iOS 17.1.1).
Afterwards I adopted the directions on the assistance web page to attach them to my MacBook Professional (M2 Max 16″ 2023, macOS Sonoma 14.1.1) whereas not urgent the setup button for longer than 5 seconds. Each the iPhone and the MacBook have totally different Apple ID connections (telephone private / mac work account).

The pairing once more was profitable, but it surely appears it reassigned the Apple ID as nicely (whereas I first paired with my private one on my iPhone) to my work’s account.
I can efficiently change between units by choosing the AirPods from the bluetooth menu on the units, however I get notifications that “an airtag is following me round and the proprietor would possibly see my location”, whereas this shouldn’t be the case as I initially paired them with my private account which can be related to my telephone.

How is it attainable that I assign the AirPods to my private Apple ID (which can be related to my iPhone), whereas with the ability to pair them as regular bluetooth gadget to my Mac with out re-assigning the possession?

Any assistance is appreciated. Thanks prematurely.