These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.08 s (backtrack: 0/20).

[ebuild  N     ] acct-group/tss-0-r3::gentoo  0 KiB
[ebuild  N     ] media-gfx/qrencode-4.1.1-r1:0/4::gentoo  USE="png -test" 451 KiB
[ebuild  N     ] acct-user/tss-0-r3::gentoo  0 KiB
[ebuild  N     ] app-crypt/tpm2-tss-4.2.0:0/4::gentoo  USE="fapi openssl policy -doc -mbedtls -static-libs -test" 1977 KiB
[ebuild  N     ] app-crypt/tpm2-totp-0.3.0-r1::gentoo  USE="-plymouth -test" 419 KiB

Total: 5 packages (5 new), Size of downloads: 2846 KiB