sys-process/acct and sys-apps/baselayout-1.9.4-r6 both install /usr/share/man/man1/last.1.gz. Perhaps both "last" and its man page should be left out of the acct merge completely, since baselayout handles it? Note that acct installs the binary at /usr/bin/last while baselayout put it at /bin/last. I'm not sure if its removal would cause problems.
Gah...while you're at it, consider whether acct's dump-utmp and baselayout's utmpdump are redundant. That's the last place I see where acct is kinda stepping on baselayout's turf. :)
removed manpage ... we'll save the utmp stuff for another day ... ;)
*** Bug 95708 has been marked as a duplicate of this bug. ***