Yes I have apps still under development which targets both WP8 and Universal Windows Phone/Windows 8.1.
But if you're talking about converting it to UWP. Based on my experience, I was able to port my codes from Universal 8.1 apps to Windows 10 with minimal adjustments. It's just the UI/UX that you may want to update.(e.g. Pivot to Hamburger Menu.)But when I tried to port my WP8 app, I was not able to build it successfully in the first place because of deprecated codes.
So to sum it up, when porting WP8 expect that there will be huge adjustments. But for the ones targeting 8.1 there will be minimal to no adjustments.