Audio Recording using Arduino BT module
In short: No and no.




  Can I use AudioInI2S library to receive audio samples? 


No.  The library is not for the Mega:


  This library provides simple way to play and analyze audio data using Arduino on SAMD21 based boards (i.e Arduino or Genuino Zero, MKRZero or MKR1000 Board) using the I2S bus.





  Does HC05 support this type of communication?


No.  The HC05 is a serial module. It works at baud rates that are far to low to transfer the data in a timely fashion, and can't send data in a form the PC sees as audio (so you'd need to write your own translation software to convert serial data into an audio file).




  Any guidance would be appreciated.


Just buy a cheap bluetooth headset.