Just wanted to add to the discussion and say this worked perfectly for me transferring from a 32GB to 128GB microSD. The only thing I noticed different was the size of my partition for emuNand, which happened to be around 1.6GB or so. I extended the size of the partition to 2GB before extending...
I may try the new ram site, and download more RAM to my Switch. Not sure if ddr3 is the right ram
for it tho. Edit- no it uses floppy Ram, just like @AncientBoi