Yes, the hub is identical
Same 5x112 PCD and same 66.5 mm centre bore: wheels from Mercedes Vito W447 bolt on and centre on Audi A4 B9 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 Mercedes Vito W447 is compared with the one from Audi A4 B9 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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≈6Jx16 ET60 · 195/65R16 — Check on the car
Compared with the original 7Jx16 ET35 on Audi A4 B9: shock absorber side +12.3 mm, wheel arch side −37.7 mm, tyre diameter +1.1 %.
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 Audi A4 B9 (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 A4 B9 on Mercedes Vito W447?