It would be better to keep the make.defaults the same for the gcc2.95 and gcc3 profiles the same... right now they realy don't produce the same kind of system, some new use variables are in the 2.95 profile and some deprecated ones exist in the gcc3 one. It's really annoying to have to replace the old, gcc3 make.defaults with a good one each time I emerge rsync, some way to prevent overwriting of newer files, or config-file protect for profiles could be really useful IMO.
Make.defaults are almost identical.. If you use the USE in make.conf right, this should be no problem at all..