Flash memory preserves data without using any power at all. Ditto EEPROM. Both present in even the most basic of embedded processing cores (and the GPS protocol is implemented on those)
You need to move quite the distance for a GPS device to need to change just one satellite, much less all 3 and it doesn’t matter if you’ve been underground or not as the thing will just try first the ones in its memory and unless you travelled hundreds of km underground, it’s still going to be the same 3 satellites.
Last but not least, AirTags use CR2032 batteries with a capacity of around 200mA/h - 1/20th of a mobile phone one - and that charge is supposed to last for years between battery changes, not a mere few days until the next time the phone is charged. The power consumption of an AirTag must be thousands or even tens of thousands of times lower than what we’ve been talking about, in the order of nano-amperes not tens of milliamperes.
You’re clearly clinging on to that pre-conception of yours for reasons other than logic, and you keep on inventing wild theories based on zero domain knowledge, to try and justify that beloved pre-conception of your, so I’ll leave you to it since this feels like trying to explain that the Earth is roughly spherical to a Flat Earth believer.