yeah they are the same.
the PD100/115 and VE 110 use a MAF thats about 75mm ish, this could be the one mentioned above.
theres always been loads of confusion around the size of MAFs on TDI's, everyone always bangs on about upgrading to a 3" MAF, well most TDi's already have one if not bigger! only the early 90's had a 66mm MAF i think