Got my Tiles at the end of last week and testing them through my girlfriend who is in Nevada on a business trip. Checked the app, and it reports that the bag is in the city where she's staying although the nearest app user--I intentionally told her not to download the app so the results wouldn't be skewed--was at a local store she visited after arrival as the last known location is along the street that fronts the store.

Of course, the accuracy of the results still depends on the number of nearby Tile users, but now I'm really convinced that even Air Tag users might consider getting a Tile to corroborate the location reporting from the Air Tags.