please dont rely in /usr/src/linux in ebuilds to locate e.g. the kernel headers of the current kernel. such ebuilds will fail (best result!) everywhere where power users are experimenting with multiple kernels... such ebuild will produce near to unlocatable problems if compiling succeeds and unexpected behaviour is caused by compiling with the wrong kernel include files...
/usr/src/linux _has_ to point to you current kernel this is state of the art in every distro
how else are you going to build kernel modules consistently for the kernel you want ? you cant rely on the kernel headers being /usr/include/{linux,asm} i dont know about you, but i want to be able to emerge a package that has a kernel module and be able to load it right then and there ... that requires access to the kernel source for the kernel you're running ... trying to pick 'the right one' out of /usr/src/ is a MESS ... better to use /usr/src/linux and be consistent that way you KNOW what kernel the module is going to be built for *** This bug has been marked as a duplicate of 17349 ***