It’s mentioned in the linked article about Find My Device.
This is what it says
1. Locate offline devices
Locate your compatible Android phone and tablet by ringing them or viewing their location on a map in the app — even when they’re offline. And thanks to specialized Pixel hardware, Pixel 8 and 8 Pro owners will also be able to find their devices if they’re powered off or the battery is dead.
It’s mentioned in the linked article about Find My Device.
This is what it says