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

Calculating dependencies ... done!
Dependency resolution took 1.02 s (backtrack: 0/20).

[ebuild  N     ] dev-libs/inih-62::gentoo  USE="-test" 22 KiB
[ebuild  N     ] dev-libs/userspace-rcu-0.15.6:0/8::gentoo  USE="-static-libs -test -verify-sig" 670 KiB
[ebuild  N     ] sys-fs/xfsprogs-7.0.1::gentoo  USE="nls -icu -libedit -static-libs" 1555 KiB

Total: 3 packages (3 new), Size of downloads: 2247 KiB