The "Package Dependencies" needs to say that the DEPEND variable needs to only depend on packages that are needed at compile time but are not included in the system packages for all architecures. In other words, a program does not need to DEPEND on sys-devel/gcc, since it's a system package, even though it DOES technically depend on it for compiling. The reason for this clarification is that lately I seen users submitting ebuilds on bugzilla that have system packages like gcc/glibc/sed/ect in the DEPEND list.
i think it would be better to define what packages to not include in the DEPEND varaible ... the profile's arent static and it would be hard to track what ebuilds need to be updated if we remove/add a package to the profile ...
Is this bug still active? I think this is still not a documentation team bug. It is more ebuilds related.