I was recently made aware that the rear speakers for the B&O system in the B8/8.5 A4/S4/Avant, A5/S5/RS5, and Q5/QS5 are the same speakers used in the front dashboard outer locations. I have verified this using the parts lists on this website (select your vehicle and the model year and click on the "Group 0 accessories, infotainment" link in the displayed list; scroll down towards the bottom and you'll see the breakdown for the speakers). The front dash speakers have been successfully upgraded using the Dayton Audio RS75-4 speakers from Parts Express so I see no reason why the rear speakers cannot be upgraded in the same way. I do not own an Audi with a B&O system so I have no way to verify that they will fit, but I should be able to check my 2014 B8.5 A4 for fitment even though it's a non-B&O system. I would assume that the speaker mounting locations should be there regardless of which audio system is installed. I've just got too much on my plate right now to start pulling my car apart to test the speakers for fitment.
One thing to keep in mind that the Dayton Audio speakers are full range speakers that are configured with a 10 uf capacitor that acts as a 4kHz high pass filter. This allows them to reproduce all frequencies above 4kHz. The center dash speaker is a tweeter and the outer dash speakers are midrange speakers that also have the 10 uf capacitor installed. I assume that the midrange drivers naturally roll off at a higher frequency and the tweeter has a natural rise at the same crossover point so they blend together without the need for an external crossover. The Daytons essentially take the place of both speakers in all three dash locations so they act as both midrange drivers and tweeters. Since the rear shelf speakers are the same as the midrange drivers and there is no tweeter in the rear location other than the doors, I would expect the sound level from the rear to increase since now you will be experiencing much higher frequencies coming from the rear than before.
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