I got this from projectpsp.
GmDude66 from pspupdates has managed to fully decrypt firmware 2.80.
Below is a changelog of files that were added/change
And yes, 2.80 uses the same encryption key as 2.70 did
netfront.skn changed to netfront.rc
f:\dh\280\ipl and f:\dh\271\ipl comparrison
psp_ipl.bin changed to psp_nandipl.bin
psp_ipl.bin_p1 changed to psp_nandipl.bin_p1
psp_ipl.bin_p2_040F0000 changed to psp_nandipl.bin_p2_040F00 00
psp_ipl.bin_p3 changed to psp_nandipl.bin_p3
"I have also attached a modified version of BOOSTER's firmware installer to dump 2.80 into ms0:/dh/280/
Please note that 2.80 can not yet be emulated until I get the reboot.bin file for 2.80, this just shows that 2.80 is now decrypted. Have fun browsing the 2.80 files for now "
Download the 2.8 decrypter here