Exiftool does not properly handle surrogate pairs in MP3 ID3 tag values.
ID3.pm asks Exiftool to decode 2-byte Unicode values as 'UCS2', but Charset.pm will only recognized surrogate pairs from Unicode values labeled as 'UTF16'. ID3v2.2 added support for 2-byte Unicode and calls out Unicode 2.0, which includes surrogate pairs. ID3.pm should ask Exiftool to decode 2-byte Unicode as 'UTF16', thereby enabling surrogate pair handling. (A more aggressive solution might be to change Charset.pm to recognized surrogate pairs in UCS2, but this could break code expecting surrogate code points to be invalid in UCS2, as was true for Unicode 1.0.)