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

Calculating dependencies ... done!
Dependency resolution took 1.60 s (backtrack: 0/20).

[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     ] media-libs/libid3tag-0.16.4:0/0.16.4::gentoo  48 KiB
[ebuild  N     ] media-sound/lame-3.100-r3::gentoo  USE="frontend -debug -mp3rtp -sndfile -static-libs" CPU_FLAGS_X86="(-mmx)" 1489 KiB
[ebuild  NS    ] sys-fs/fuse-2.9.9-r2:0::gentoo [3.18.1:3/4::gentoo] USE="-examples% -static-libs% (-io-uring%) (-suid%*) (-systemtap%) (-test%)" 1774 KiB
[ebuild  N     ] sys-fs/mp3fs-1.1.1-r5::gentoo  USE="flac -vorbis" 786 KiB

Total: 5 packages (4 new, 1 in new slot), Size of downloads: 5149 KiB