The answer to your question is no. However, assuming you are able to serve your content in a completely isolated environment where only IE8 is used (like company intranet), then the answer to your question becomes: no.
Since you aren't designing for IE6-7 I assume you are in an isolated environment (otherwise you are making a poor designing decision). In this environment, yes you might see small benefits from breaking down JavaScript files, but I recommend against it.
Why? Since you are optimizing for speed, I assume you are putting JavaScript at the bottom of the body tag in your HTML document, in order to prevent JS from blocking download of DOM. This is a fundamental practice to make the page appear to be loading faster. However, by placing the content in the bottom of the body, your question becomes moot. Since the DOM is no longer being blocked by the script tags, whatever speed benefits you could achieve by using parallel downloading would be lost on the user because they see the page load before the browser even requests the JavaScript files.
tl;dr: There is no practical speed advantage to break JS into multiple files for parallel downloading.