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Austrians and Germans are quite close but not the same.
Why?
1) Differing nationality and historical directions, which started ever since a separate Austrian Empire.
2) Some cultural differences, e.g. Viennese culture takes more influence from Eastern Europe/Balkans than German capital.
3) A great majority of Austrians consider themselves Austrians NOT Germans.
4) Slight genetic differences
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That being said, if Austrians had remained part of the German Empire and never separated into the Austrian Empire and so forth, Austria would be like Bavaria is today, would be regionally different but German. But of course, that isn't a reason to label Austrians Germans. Many nationalities and ethnicities have been created as a result of political separation throughout history.
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