I am not on top of all the changes that php 8.0 brings. But I think there are quite a few backward incompatible changes. This fact can potentially cause dependencies that Flarum has to publish new versions with compatibility only with 8 or higher. Taking that into account, us adopting PHP 8 might push our lower PHP compatibility up as well. And that would have dramatic consequences for our users in terms of their hosting plans.
The first step for us would be to adapt our CI to start testing with PHP 8 on flarum/core and move from there.