The same airbag module on E53 4/2001 - 9/2005. IIRC E53 had rear side airbags as additional option A261. So that feature can be the only thing possible needing coding after module installation depending on the equipment on both vehicles.
https://www.realoem.com/bmw/enUS/par...&q=65779345358
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E39 530dA -02 M-Sport Messing metallic
E53 X5 3.0dA -06 Sport Stratus grey
E70 X5 40d -12 M-Sport Space grey
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