Wanted to upgrade my 3-spoke MFSW for one with the silver multi-function buttons and an S-Line badge (didn't want an S4 steering wheel), sadly the B7 range never came with them so I thought I'd buy a refurb off an ebay seller and swap out the buttons as I bought the silver buttons separately.
After archiemac posted to say he had fitted a B8 S4 wheel, I thought I'd take the plunge and bought a bargain B8 S-Line wheel off ebay.
Fitted it last night, in the freezing snow and it works beautifully and really sets off the interior.
So, those people with a 2005-2007 B7 will probably have a steering wheel part number of 8P0 419 091. You can replace this with an 8K0 419 091. It's possible that the 2007-2008 wheels, I think are 8E0 419 091 will probably work as well.
Guess I'll have to flog my silver buttons on ebay (they were pricey!).
Here's a pic: