Not only is the centerbore not the same (as mentioned), but the offsets on the 2011+ S60 wheels are far too high for the S60R/V70R. I'd advise against milling the centerbore on the wheels, as it will reduce the resale value of the wheels and there is no guarantee of doing it correctly. Your best bet is to run a machined spacer/adapter to not only reduce the wheel offset, but also to adapt the centerbores on the wheel (63.4mm) and hub (65.1mm) sides. Contact me if you need these spacer/adapters.It's not a direct swap. Does not fit without milling the center bore from any wheel for the new S60.
2012 S60= 63.4mm
2001-2009 S60 = 65.1mm