if USE="video_cards_nvidia" is enabled, nvidia-cuda-toolkit is required at build time at least, otherwise build will failed with: unable to find nvcc Reproducible: Always
Haven't looked at the package myself, but note that this should use USE=cuda rather than video_cards_nvidia if it actually needs nvidia-cuda-toolkit.
yes, i haven't run this package yet, so don't know whether nvidia-drivers is required.
When I tried to build on my new machine with video_cards_nvidia and with nvidia-cuda-toolkit installed but without USE=cuda, I got compilation failures (I guess because the xpra ebuild only sets NVCC_PREPEND_FLAGS when USE=cuda but the build process tries to build CUDA code anyway), but with USE=cuda it builds without error (though its test phase fails some tests).