Remember the lug bolt seats on a taper, so if you drill out your wheel for the Audi bolt, you also need to confirm that the Audi bolt has the same taper. Seating on the wrong taper will completely mess up the torque specs to the point where that bolt might as well not be even installed.

Like Sugar Bear says if you are going to try to drill straight, drill for Time-sert as it's a far better fix.

If you have access to a small mag-base drill either borrowed or rented it's possible you could mount it to the hub and use that to drill straight. You could then chuck the tap in it for alignment purposes only

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1993 300D 2.5L Turbo