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

Calculating dependencies ... done!
Dependency resolution took 1.56 s (backtrack: 0/20).

[ebuild     U  ] dev-util/spirv-headers-1.4.350.0::gentoo [1.4.341.0::gentoo] 553 KiB
[ebuild     U  ] dev-util/spirv-tools-1.4.350.0::gentoo [1.4.341.0::gentoo] USE="-test" 3392 KiB
[ebuild  N     ] dev-util/glslang-1.4.350.0:0/16.3::gentoo  4228 KiB

Total: 3 packages (2 upgrades, 1 new), Size of downloads: 8171 KiB