Yes, the hub is identical
Same 5x112 PCD and same 66.5 mm centre bore: wheels from Audi A6 C8 bolt on and centre on BMW 5 Serie G30-G31 without rings. You still need to check the offset and tyres, detailed below.
≈: width estimated from the original tyre size.
Wheel by wheel: offset and tyres
Each original wheel from Audi A6 C8 is compared with the one from BMW 5 Serie G30-G31 of the same diameter: how much closer the wheel gets to the shock absorber or how far it sticks out of the wheel arch, and whether the tyre keeps the same overall diameter.
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7.5Jx17 ET36 · 225/60R17 — Check on the car
Compared with the original 7.5Jx17 ET27 on BMW 5 Serie G30-G31: shock absorber side +9 mm, wheel arch side −9 mm, tyre diameter +3.3 % : fit it with the original tyre size of BMW 5 Serie G30-G31 (225/55R17), not that of Audi A6 C8.
Check in detail
Before fitting the wheels
An identical hub is not enough: offset, width and diameter change the position of the wheel, and larger calipers can touch a smaller wheel. Original wheels often use bolts or nuts with a specific seat: keep the fixings intended for the wheel, with the thread of BMW 5 Serie G30-G31 (M14x1.25), tightened to the torque shown on its vehicle page. Finally, check that the size is among the approved fitments for your vehicle. This comparison is for guidance only: have the fitting approved by a professional.
And the other way round: wheels from BMW 5 Serie G30-G31 on Audi A6 C8?