Yes, the hub is identical
Same 5x112 PCD and same 66.6 mm centre bore: wheels from BMW X1 U11 bolt on and centre on Audi E-Tron 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 BMW X1 U11 is compared with the one from Audi E-Tron 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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8Jx19 ET46 · 245/45R19 — Check on the car
Compared with the original ≈8Jx19 ET34 on Audi E-Tron: shock absorber side +12 mm, wheel arch side −12 mm, tyre diameter −7.9 % : fit it with the original tyre size of Audi E-Tron (255/55R19), not that of BMW X1 U11.
Comparison for guidance only (estimated width). Check in detail
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7Jx17 ET41 · 205/65R17
Audi E-Tron 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 Audi E-Tron (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 Audi E-Tron on BMW X1 U11?