Yes, I said repair which is a little odd but allow me to give some details.
My D2 S8 has the 20" wheels and that has a special ABS sensor that is not the standard unit as many of you will know. A normal A8 ABS sensor can be bought for about £10, the 20" Wheel version for the S8 is £170 from TPS/ Dealers/ eBay and even second hand is expensive.
So what to do
4D0927803E is the part number and I did not want to spend all that money and second hand is not worth it in my mind on a sensor. Hence I went on the hunt for something I could use from another VAG model that would work.
It took some time but I spent a whole £9 on one of these from eBay:
https://www.ebay.co.uk/itm/ABS-WHEEL...53.m2749.l2649
Its a B6 A4 unit part number 8E0927803A, it looked the same sensor from the picture so I though why not just give it a try.
The photo below shows the original S8 one on the right and the new A4 one on the left.
Yep, looks and fits perfectly. Sensor itself has the same dimensions, the only difference is the mounting plate is a little deeper so you need a longer bolt to hold it in.
Now the wiring harness is NOT THE SAME, therefore you need to cut the ABS sensor off it, do the same with the original S8 harness and solder the new sensor on and put some heat shrink on it. Hence why I called this a repair as you do need to cut/ strip/ solder to make up the old harness with the new sensor.
The result, works perfectly and looking at the measuring blocks on VAGCOM the readings are all good also.
£161 saved