I was wondering about this ever since I noticed it a few days ago...
I was listening to an album of David Bowie's from 1995 called " 1. Outside" and I happened to realize I heard a familiar sound on track 12, "I am with name(Romona A. Stone)", at about 3:18. At that point in the song you hear "Give it to me one more time! *bam*". I recognized it as the ending lyric of the Queen song, Hammer to Fall, but it wasn't Freddie who was singing. Instead I realized that this sound byte was from Brian May's live solo album called "Live at the Brixton Academy". The last song on the album is Hammer to Fall, and right at the end of the song, you hear the sound byte that I mentioned above.
As you can see here about 3 or 4 letters down: http://www.brianmay.com/brian/letters/letters.html
I emailed Brian May about it, he doesn't seem to know much about it or how David Bowie came around to doing it.
Does anyone here have any info on this connection?