Yes, the hub is identical
Same 5x130 PCD and same 71.5 mm centre bore: wheels from Audi Q7 V12TDI bolt on and centre on Bentley Bentayga 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 Q7 V12TDI is compared with the one from Bentley Bentayga 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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9Jx20 ET60 · 275/45R20 — Check on the car
Compared with the original ≈8.5Jx20 ET28 on Bentley Bentayga: shock absorber side +38.4 mm, wheel arch side −25.7 mm, tyre diameter −3.5 % : fit it with the original tyre size of Bentley Bentayga (275/50R20), not that of Audi Q7 V12TDI.
Comparison for guidance only (estimated width). 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 Bentley Bentayga (M14x1.50), 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 Bentley Bentayga on Audi Q7 V12TDI?