I don't have experience, but from the others I know that from the C series the compatibility was such that something from early C5 could be fitted downwards - usually 1998-1999 S-line wheels going to C4's and so on - so I could presume that B5 wheels until facelift should also fit.
But then there is also that small detail that B5 or C5 steering wheel will be with airbag, and therefore existing cab wheel should also have one, or some parts will differ and have to be swapped - I don't remember exactly, IIRC switches for sure.
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