the ebuild for audacity 1.3.4 has libresample re-sampling force disabled. This is the default re-sampling engine and included in the source tarball. There is no good reason that I (as a developer) know of for disabling libresample support. This does not affect the libsamplerate use flag. If both libraries are available (because there is a system copy of libsamplerate) then the configure script will use whichever is requested, falling back to libsamplerate if neither is. Hence the attached patch so that default audacity builds get resampling support. You could go the whole hog and give libresample a use flag of it's own (which would have to be exclusive with libsamplerate) but I don't see the point as it's included in the tarball.
Created attachment 137409 [details, diff] patch to enable libresample where needed
fair enough, there is no real point in disabling libresample, I had disabled it according to http://www.audacityteam.org/wiki/index.php?title=Libresample telling there is no real reason not to use libsamplerate, but letting the build system decide if libresample is needed or not is probably a better idea.