I agree with you - I don't see the rationale to say we need 82.5 moles of H2SO4 to make 165 moles of sodium sulfate. The balanced equation says that 85.5 moles of H2SO4 would only produce 83.5 moles of the sulfate.
I suspect the question is written incorrectly. We do need 82.5 moles of NaOH to make 165 moles of Na2SO4. That's the only place we can find a need for 82.5 moles.