The Smart Tag communicate to another device hanging down from the roof angled 45° down. So, the tag has to be angled 45° up toward the device for maximum transmission LOS (Line of Sight). Yes, like most said here, it is using IR.
Why failed?
The tint film you used on your car blocked IR so well. If your battery already weak, it just add another factor. Maybe like some claimed, the older tag is more sensitive then the new one but I cannot concur. I don't have all these to compare.
Note that the darkness of the tint has nothing to do with how much the IR beam is blocked. You can see that even the Smart Tag IR window where the IR diode is located behind it is totally almost black in color.
Last time I used V-Kool, not sure which series (JPJ compliant), but no problem with Smart Tag. Now I'm using other brand which is also JPJ compliant. It looks just like clear glass 70% light transmission but probably 99% failed to detect the Smart Tag. Yes, the same Smart Tag I used before. Now, I have to lower the window glass bit and hold the tag outside for 100% detection and no need to slow down so much.