Can I transfer osmc/kodi files from 8GB SD card to a new 32GB card with up to 80 MB speed?
Depends on your hardware and SD card.
If you're using your Pi, the maximum real-world limit would be around 20MBps to 22MBps assuming your SD card can handle it.
If you copy your data using your computer with appropriate hardware (UHS2 microSD and readers, USB 3.0), it would be happy to perform at 80 MBps. But, once you're back on your Pi, it's back at 20MBps.
So basically, you can speed up SD card preparation by using your PC, but you can't go around the Pi's limits once you're using the SD on the Pi.