Pentosin does not make the claim that their LongLife anti-freeze is exactly the same as VW's G12. They do say that it is compatible with it.
I don't know if it's been mentioned here before (i'm sure it has) but Zerex makes the G12+, G12,and former G11 for VW and the blue BMW anti-freeze (G48, same as VW G11) for BMW cars, Mini cars and BMW motorcycles in North America. They produce it under authority from BASF in Europe which produces the Glysantin brand of coolants. And you know that they also make the Zerex G-05 for Mercedes-Benz, Ford, and Chrysler.
I am a stickler for using OEM parts and chemicals so I suggest that you get your coolant from the dealership if possible. I don't believe you'd have any trouble using the Pentosin if you were to use it as a top-off. The Pentosin is a ethelyne glycol based, silicate, borate, nitrate, nitrite, amine, phosphate free, low silicon, carboxylate formula just like the VW coolant (OAT).
Just for technicalities, you actually want to find a coolant that meets VW's TL 744D specification. If this is mentioned on the Pentosin container then it's perfectly acceptable to use.
But to answer the original question: No, the Pentosin is not EXACTLY the same coolant as genuine VW G12 (now it's G12+).