With USE="tools" in effect, the wireguard ebuild checks for NETFILTER_XT_MARK. I believe this to be incorrect because the option only governs the availability of the mark match and MARK target in xtables, yet wireguard does not use iptables in any shape or form, by default. Granted, there are sample PostUp and PreDown directives in the wg-quick(8) man page that demonstrate the use of the xtables mark match but such does not amount to a requirement. I have tested wireguard with a kernel that has xtables completely disabled, in favour of nftables (which has its own syntax for mark matching). I found that wg-quick still functions correctly and that the routing policy rule that references the fwmark is still added successfully. As of iptables-1.8.0, both xtables and nftables are supported as backends. While Gentoo has not yet implemented a suitable eselect module, this could eventually mean that NETFILTER_XT_MARK is not necessarily required for the examples in the man page either.