Remodeling the bath, replaced a 30" wide tub with a 32" wide tub, and do not know how to connect the new 32" overflow pipe kit to the existing drain that is built for 30" wide tub. Is there a part/coupler/flexible hose that can handle the 2" offset between the fixed drain pipe and the new 32" overflow kit?

Is there a part/coupler/flexible hose that can handle the 2" offset between the fixed drain pipe and the new 32" overflow kit?
You bet your bippy there is. It's called a offset tub waste,(see image) try a Plumbing Supply House. Good luck, Tom

Depends on the type of overflow you have. If it is PVC or ABS cable driven overflow or "Touch Down" type overflow than it is easy solution:

Install bottom part of overflow and angle it towards existing drain. Connect. Install upper portion of the overflow and glue-in 2 - street 45s or 2 - 22 1/2s ( depending how much off-set there is ) fittings to connect with lower part.

If you have overflow with rigid internal pulley than you have to do it as Tom suggests above...