Dear Sifuany one done this before?i have checked and the PCD and offset is the same.However the C/Bore is different with the E39 at 74mm and the E32 at 72.5mm?please comment
The cones can be metal or plastic and yes they are to adjust for the centre bore diff. Alternatively you can hunt for E34, E38 or E60 rims, they fit directly without the need for the cones.