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

Calculating dependencies ... done!
Dependency resolution took 1.36 s (backtrack: 0/20).

[ebuild  N     ] media-sound/gsm-1.0.24-r1::gentoo  66 KiB
[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-i18n/uchardet-0.0.8::gentoo  CPU_FLAGS_X86="sse2" 218 KiB
[ebuild  N     ] dev-libs/tinyxml2-11.0.0:0/11::gentoo  USE="-test" 628 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     ] media-sound/wavpack-5.8.1::gentoo  USE="-test-full" 804 KiB
[ebuild  N     ] dev-libs/utfcpp-4.0.6::gentoo  USE="-test" 34 KiB
[ebuild  N     ] dev-libs/double-conversion-3.4.0:0/3::gentoo  USE="-test" 6871 KiB
[ebuild  N     ] dev-libs/md4c-0.6.0::gentoo  USE="md2html -test" 263 KiB
[ebuild  N     ] sys-libs/mtdev-1.1.7::gentoo  295 KiB
[ebuild  N     ] x11-misc/xkeyboard-config-2.48::gentoo  USE="-test" 931 KiB
[ebuild  N     ] media-libs/libzen-0.4.41::gentoo  USE="-doc -static-libs" 116 KiB
[ebuild  N     ] x11-libs/xcb-util-renderutil-0.3.10::gentoo  256 KiB
[ebuild  N     ] media-libs/taglib-2.3.2:0/2::gentoo  USE="-doc -examples -test" 1714 KiB
[ebuild  N     ] media-libs/flac-1.5.0:0/11-14::gentoo  USE="cxx -debug -ogg -static-libs" CPU_FLAGS_X86="avx avx2" 1054 KiB
[ebuild  N     ] x11-libs/libxkbcommon-1.13.2::gentoo  USE="X -doc -static-libs -test -tools -wayland" 1215 KiB
[ebuild  N     ] x11-libs/xcb-util-wm-0.4.2::gentoo  279 KiB
[ebuild  N     ] dev-libs/libevdev-1.13.7::gentoo  USE="-doc -test" 462 KiB
[ebuild  N     ] x11-libs/xcb-util-0.4.1::gentoo  262 KiB
[ebuild  N     ] x11-libs/xcb-util-image-0.4.1::gentoo  283 KiB
[ebuild  N     ] media-sound/sox-14.4.5.1:0/3::gentoo  USE="alsa flac openmp png wavpack -amr -ao -encode -id3tag -ladspa -mad -ogg -opus -oss -pulseaudio -sndfile -sndio -twolame" 1560 KiB
[ebuild  N     ] media-libs/libmediainfo-26.05::gentoo  USE="-curl -doc -mms" 2261 KiB
[ebuild  N     ] dev-libs/libinput-1.32.0:0/10::gentoo  USE="-doc -lua -test" INPUT_DEVICES="-wacom" LUA_SINGLE_TARGET="lua5-4" 944 KiB
[ebuild  N     ] media-video/mediainfo-26.05::gentoo  USE="-curl -mms -wxwidgets" 15768 KiB
[ebuild  N     ] x11-libs/xcb-util-cursor-0.1.6::gentoo  267 KiB
[ebuild  N     ] dev-qt/qtbase-6.11.2-r2:6/6.11.2::gentoo  USE="X concurrent dbus gui libinput network nls opengl sql sqlite ssl udev widgets xml (zstd) -accessibility -brotli -cups -custom-cflags -eglfs -evdev -gles2-only -gssapi -gtk -icu -io-uring (-journald) -libproxy -mysql -oci8 -odbc -postgres -renderdoc -sctp -syslog -test -tslib -vulkan -wayland" 49398 KiB
[ebuild  N     ] dev-qt/qttools-6.11.2:6/6.11.2::gentoo  USE="assistant linguist opengl qdbus widgets (zstd) -custom-cflags -designer -distancefieldgenerator -gles2-only -kmap2qmap -pixeltool -qdoc -qml -qmlls -qtattributionsscanner -qtdiag -qtplugininfo -vulkan" LLVM_SLOT="22 -17 -18 -19 -20 -21" 9992 KiB
[ebuild  N     ] dev-qt/qttranslations-6.11.2:6/6.11.2::gentoo  USE="-custom-cflags" 1652 KiB
[ebuild  N     ] media-sound/flacon-12.0.0-r2::gentoo  USE="-test" 5707 KiB

Total: 30 packages (30 new), Size of downloads: 104484 KiB

The following USE changes are necessary to proceed:
 (see "package.use" in the portage(5) man page for more details)
# required by media-sound/flacon-12.0.0-r2::gentoo
# required by =media-sound/flacon-12.0.0-r2 (argument)
=media-sound/sox-14.4.5.1 flac wavpack