They have oval shaped intakes, but still accept pod filters. Matter of fact, K&N makes a filter specifically for the GS500:
http://www.knfilters.com/mobile/mProduct.aspx?&prod=RU-2970
When comparing the 1980 GS450 carbs to early GS500 carbs, the intakes are definitely different sizes. So the airbox boots won't fit the the GS500 carbs. Another problem is the size front to back between each set - the GS500 carbs aren't as "long" .... so the airbox boots won't reach them even if they were the same size.
One thing I do remember now: the GS500 carbs were a few POUNDS lighter than the 450 carbs. Holding each set in your hands, you would think the 450 carbs were made of cast iron or something.