Seems to be unnecessary. In configure, it checks for libXp: checking for XpCreateContext in -lXp... but doesn't actually call XpCreateContext or use anything from it.
The bug has been closed via the following commit(s): https://gitweb.gentoo.org/repo/gentoo.git/commit/?id=a96300bc6efb793f8751b9fedb16c018866061cf commit a96300bc6efb793f8751b9fedb16c018866061cf Author: Ulrich Müller <ulm@gentoo.org> AuthorDate: 2018-03-01 09:55:24 +0000 Commit: Ulrich Müller <ulm@gentoo.org> CommitDate: 2018-03-01 09:57:58 +0000 app-editors/emacs: Drop spurious dependency on x11-libs/libXp. Closes: https://bugs.gentoo.org/649154 Package-Manager: Portage-2.3.24, Repoman-2.3.6 app-editors/emacs/emacs-23.4-r17.ebuild | 1 - app-editors/emacs/emacs-24.5-r5.ebuild | 1 - app-editors/emacs/emacs-25.3-r1.ebuild | 1 - app-editors/emacs/emacs-25.3-r3.ebuild | 1 - 4 files changed, 4 deletions(-) Additionally, it has been referenced in the following commit(s): https://gitweb.gentoo.org/repo/gentoo.git/commit/?id=86d798b17ab1c74f1255184e269867dcfecc9798 commit 86d798b17ab1c74f1255184e269867dcfecc9798 Author: Ulrich Müller <ulm@gentoo.org> AuthorDate: 2018-03-01 09:56:45 +0000 Commit: Ulrich Müller <ulm@gentoo.org> CommitDate: 2018-03-01 09:57:59 +0000 app-editors/emacs-vcs: Drop spurious dependency on x11-libs/libXp. Bug: https://bugs.gentoo.org/649154 Package-Manager: Portage-2.3.24, Repoman-2.3.6 app-editors/emacs-vcs/emacs-vcs-26.0.90.ebuild | 1 - app-editors/emacs-vcs/emacs-vcs-26.0.91.ebuild | 1 - app-editors/emacs-vcs/emacs-vcs-26.0.9999-r1.ebuild | 1 - app-editors/emacs-vcs/emacs-vcs-27.0.9999.ebuild | 1 - 4 files changed, 4 deletions(-)}