This usually happens when mirrors are out of sync. It may go away with time. Or try
sudo dnf --refresh upgrade and maybe it’ll go away now.
If that doesn’t work…
Luckily, your problem is with a
-devel package. These are used for compiling software and not needed at runtime. Therefore, you can safely remove them at any time. (You can reinstall them after the issue is resolved, of course.)
In your particular case,
sudo dnf remove v8-devel
should clear up the problem. It may want to remove a bunch of other
devel packages — this is fine. After doing this,
sudo dnf upgrade should work without error.
Note that there’s often a separate case involving mismatch between
x86_64 versions, but since yours are both
x86_64 that’s not the case here.