Strange, Moon update their comet rear light often it seems. I've had 2 variation in models buying 3 years apart, on both, those screws are very small allen key heads. 2mm I Think. - Unless yours is an older design?
That said after taking them apart myself there was a surprising lack of access on the inside. Couldn't access the battery pack, LEDs or anything significant. Could only access the USB Charger port among other smaller things, so if yours is the latest design it's probably because there isnt an allocated need to open the unit. One stop shop it seems.