Yes, the hub is identical
Same 5x100 PCD and same 57.1 mm centre bore: wheels from Audi S3 bolt on and centre on Volkswagen Golf 4 R32 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 S3 is compared with the one from Volkswagen Golf 4 R32 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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≈7Jx18 ET46 · 225/40R18 — Check on the car
Compared with the original ≈7Jx18 ET38 on Volkswagen Golf 4 R32: shock absorber side +8 mm, wheel arch side −8 mm, tyre diameter +0 %.
Comparison for guidance only (estimated width). Check in detail
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≈6.5Jx17 ET49 · 205/50R17
Volkswagen Golf 4 R32 has no 17-inch original wheel in our data: check the approved fitments and caliper clearance.
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 Volkswagen Golf 4 R32 (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 Volkswagen Golf 4 R32 on Audi S3?