This comes down to this issue: malmeloo/FindMy.py#34
ATM the Apple User who is the at the time logged-in user of the iOS device that was used to register the AirTags has to be the user logged in to the MacOS computer that is used to export the tag data (until above issue is figured out). Basically, you kind of need to plan around who should be the "owner account" at the moment.
The exporter app will not even show those "Shared" tags as available for export.