Any more info on "can be"? For existing AirTags, they would have to already have that functionality (polling for updates). I can't find anything that says they do.
Their firmware can probably be updated in the same mysterious way AirPods firmware is updated.
Roughly, be in the presence of an iDevice for a certain amount of time under unknown conditions. The advice on the internet is usually something like "leave your AirPods charging and have your phone connected to them when you go to sleep, and they'll probably be updated in the morning".
I’d be surprise if Apple fielded AirTags without any way to update their firmware. I doubt it would be automatic though, you’d have to push an update to them from an iDevice.
Then you'd have the problem of new air tags not working until they'd been updated. It's something of a minor problem, but unless people actually misuse this enough to be a worse problem, I don't see why Apple would update to disable this.
It's a much cheaper device than Airpods, harder to manage battery life, and there's not yet evidence that they can update them automatically. As far as I can tell, competitor products (Tile, for example) don't update firmware automatically...it's a user-initiated thing.