Run EMUNAND9TOOL and extract EMUNAND partiton from the 32GB as EMUNAND.bin. Then back up the content of the 32GB. Run EMUNAND9TOOL on the 128GB and format emunand partition then inject the EMUNAND.bin. After that, copy the content from 32GB over to the 128GBhttps://gbatemp.net/threads/how-to-transfer-emunand-to-another-sd-card-working-on-new3ds.383684/
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this way
fill the 3ds with about 30-40gb of files maybe more its known to have issues with too many blocks free^^^^
Exactly what I did.
Then use the back up image of the 32GB card. One last usefill the 3ds with about 30-40gb of files maybe more its known to have issues with too many blocks free