Move photos to a new iPhone without iCloud I've got 24GB of photos on an iPhone 8 Plus that I'd like to move to an iPhone X. Normally, I believe I can just backup on iTunes and restore to the new device. Unfortunately, I am on iOS 12.3.2, which is available only for iPhone 8 Plus.

I tried to restore to iPhone X, but it said I need to update iOS, iOS 12.3.2 is not available for any other device.

I looked at downgrading the iPhone 8 Plus back to 12.3.1, but I do not have access to a 12.3.1 backup from which to restore photos.

Are there any other options for cloning the camera roll between iPhones? (I'd prefer not to use iCloud because it's 24GB of data).

NOTE: I have tried to import photos from the iphone to the MacOS photos app,  but that is not an exact clone of the cameraroll. My 'Favorites' tags did not transfer. Has this changed recently?
Just modify some value, you can restore the high version backup to the lower version device, it is usually work in minor version updates.
First of all, open the device backup folder in finder and quit itunes, you can see a file name Info.plist. Get a plist editor e.g xcode, change the Product Version 12.3.2 to 12.3.1 Build Version 16F250 to 16F203, save the file then you can restore it to iPhone X.