it is the same fluid but of course with a different part number, here is the list for the same fluid used by different car manufacturers:
ZF Lifeguardfluid 5 (ZF No. S671 090 170)
=> Audi / VW Oil No. G 052162 A1 / A2 / A6
=> BMW Oil No. 8322 9407807
=> Citroen Oil No. Z 000169756
=> Jaguar Oil No. JLM 20238
=> Mercedes Benz Oil No. A 0019892203
=> Peugeot Oil No. Z 000169756
=> Porsche Oil No. 999.917.547.00