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

Calculating dependencies ... done!
Dependency resolution took 1.24 s (backtrack: 0/20).

[ebuild  N     ] media-libs/alsa-topology-conf-1.2.5.1-r1::gentoo  USE="-verify-sig" 12 KiB
[ebuild  N     ] media-libs/alsa-ucm-conf-1.2.16.1::gentoo  USE="-verify-sig" 83 KiB
[ebuild  N     ] app-text/tree-2.3.2::gentoo  60 KiB
[ebuild  N     ] media-libs/alsa-lib-1.2.16.1::gentoo  USE="python -debug -doc -verify-sig" PYTHON_SINGLE_TARGET="python3_14 -python3_12 -python3_13 (-python3_15)" 1104 KiB
[ebuild  N     ] net-libs/liblockfile-1.17::gentoo  USE="-static-libs" 69 KiB
[ebuild  N     ] app-eselect/eselect-ctags-1.20::gentoo  9 KiB
[ebuild  N     ] sys-auth/oath-toolkit-2.6.14::gentoo  USE="pam -static-libs -test -verify-sig" 3793 KiB
[ebuild  N     ] x11-misc/xclip-0.13::gentoo  30 KiB
[ebuild  N     ] media-gfx/qrencode-4.1.1-r1:0/4::gentoo  USE="png -test" 451 KiB
[ebuild  N     ] app-eselect/eselect-emacs-1.20::gentoo  0 KiB
[ebuild  N     ] app-emacs/emacs-common-1.14::gentoo  USE="-games -gsettings -gui" 66 KiB
[ebuild  N     ] app-editors/emacs-31.1-r2:31::gentoo  USE="X acl alsa cairo dbus gif gmp gpm harfbuzz inotify jpeg png sqlite ssl threads tiff xattr xpm zlib -Xaw3d (-aqua) -athena -dynamic-loading -games -gfile -gsettings -gtk -gui -gzip-el -imagemagick -jit -lcms -libxml2 -livecd -m17n-lib -mailutils -motif (-selinux) -sound -source -svg (-systemd) -toolkit-scroll-bars -tree-sitter -valgrind -webp -wide-int -xft -xwidgets" 56622 KiB
[ebuild  N     ] app-emacs/s-1.13.1::gentoo  62 KiB
[ebuild  N     ] app-emacs/compat-31.1.0.0::gentoo  140 KiB
[ebuild  N     ] app-emacs/cond-let-1.1.5::gentoo  21 KiB
[ebuild  N     ] app-emacs/llama-1.0.6::gentoo  23 KiB
[ebuild  N     ] app-emacs/with-editor-3.5.4::gentoo  35 KiB
[ebuild  N     ] app-admin/pass-1.7.4-r5::gentoo  USE="X emacs git -dmenu -importers -wayland" 64 KiB
[ebuild  N     ] app-admin/pass-otp-1.2.0-r3::gentoo  USE="-test" 46 KiB
[ebuild  N     ] app-emacs/password-store-otp-0.1.5::gentoo  17 KiB

Total: 20 packages (20 new), Size of downloads: 62698 KiB

The following USE changes are necessary to proceed:
 (see "package.use" in the portage(5) man page for more details)
# required by app-emacs/password-store-otp-0.1.5::gentoo
# required by =app-emacs/password-store-otp-0.1.5 (argument)
>=app-admin/pass-1.7.4-r5 emacs