Issue upgranding from 32gb sd card to 128gb

Sure it does.
Have you ever tried to think about it from a different angle?

EmuELEC DOES create the EEROMS partition, your card reader just isn‘t able to recognize it.

Some card readers for example just do not work with cards greater than a specific size or with some brands in general or …

You can make a check if that is the case if you connect to emuelec via ssh or ftp, because then you can see if there really was a partition created or not.
Or perhaps your card is somehow corrupted…

Did that, connected via \ \emuelec, the partition was in fact not there. Could only access the ext4 partition which is tiny. Further investigating this SD card, I have more information. I can create 1 partition of 2 gb, and 1 partition of 100 gb, but not more than that. And if I create a partition of 4gb, then I can no longer create any more partition of any size. So, 2 partitions, if one of them is at most 2gb, or 1 partition if it’s any bigger than that. What in the actual fuck.

Try another SD card and see if the same thing happens again, would be my advice. Then you will know if it’s the card or something else (perhaps a problem with the card slot of your box)…

Also: there are some scam SD cards out there that claim to have a certain size, but are fake. I had once one that said 512 GB, but was in fact a much smaller one and had a lot of errors. Had to throw it away, because it was unusable in the end…