Quick update:
Installed it on my localhost and debugging enabled so that we would find where it went wrong:
0 count(): Argument #1 ($var) must be of type Countable|array, null given
/Applications/MAMP/htdocs/Joomla_3/plugins/system/jak2tocomcontentmigration/helpers/migrator.php:1374
Looking at that line we see: if (count($exvalue)>0) {
As of PHP 8.0 count() parameter needs to be an array or countable or else it returns a fatal error.
Fix is to check if $exvalue is really an array:
if(!is_array($exvalue)){$exvalue=[];}
Migration will then succeed using PHP8