Here's an interesting question in a highly unlikely case Austria were to be annexed to Germany: would Austria become a land, or each of Austrian lands would separately gain the status?
Looking at population figures, I think both could be possible.
Austria as a whole has a population of 8.9 million, the largest state in Germany has a population of 17.8 million (North Rhein Westphalia). So Austria at large certainly fits
Alternatively, the Austrian Lands could enter individually but some consolidation would be needed.
At the very least Burgenland would have to join Lower Austria and Voralberg would need to join Tyrol. Carinthia (557k) and Salzburg (538k) may or may not to be consolidated as well, as they are only marginally below the quota set by Bremen (661k)