They will dig up your garden to get them.
I’ve seen various recommendations for breaking an egg into the bottom of the hole when you plant out tomatoes. Apparently, this works and increases yield:
It’s just a form of fertilizer, so this isn’t too surprising. I’ve tried this in previous years and it seems to work. Sadly when I did it again this year, the raccoons decided they wanted the eggs and dug up the garden to get them.
So, if you have raccoons, don’t bury eggs – or anything else edible & smelly – in the garden.