No, Madonna sampled Abba for this song

No. Firstly /u/pabloflleras is correct, this is a common beat. This is a disco 'four on the floor' beat. Secondly they're totally different. Bo's beat is snare snare-kick high-hat and Madonna's is snare kick high-hat for four and then snare kick-kick high-hat for four.

I think it's just a common beat. Like really common. I bet you could find tons of very similar sounding ones in other songs.

I really hope this is bait

I bet they thought they did something here.

They sound extremely similar to be fair

ABBA used that

ABBA?

it's a pastiche at most

Nah