I changed a wheel on my A3 several years ago after hitting a pothole and damaging one. No issue with TPMS.
As far as I am aware, VAG don't use sensors in the wheels. There are magnetic rings on the wheel hubs with pick up sensors positioned next to them. Rotational values are stored and any changes at one or more wheels indicates a possible pressure difference, ie a puncture. It's the same setup for the TPMS on my Skoda Octavia VRS.