It took a little work with some nugets but I got my site, still in development, working on .NET 8. Pretty simple upgrade but the speed improvement in .NET 8 is very noticeable. Not sure how they did it :) There are also some nuget vulnerabilities reported such as with some Azure packages so hopefully nopCommerce will update soon as apparently Azure.Identity is high risk.
Hope to release my new site soon. Have to figure out how to import members from AbleCommerce and do some final design tweaks. Very pleased but it's been a long road and a steep learning curve.