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

Calculating dependencies ... done!
Dependency resolution took 1.03 s (backtrack: 0/20).

[ebuild  N     ] app-eselect/eselect-cdparanoia-0.1-r1::gentoo  0 KiB
[ebuild  N     ] dev-libs/libcdio-2.4.0:0/21::gentoo  USE="cxx -cddb -minimal -static-libs -test" 1682 KiB
[ebuild  N     ] dev-libs/libcdio-paranoia-2.0.2:0/2::gentoo  USE="cxx -static-libs -test" 2393 KiB

Total: 3 packages (3 new), Size of downloads: 4075 KiB