After upgrading a fresh 2005.1-r1 installation on amd 64 to latest (with ~amd64) I get udev 079 and baselayout 1.12.0_pre12 on my system. With that no ALSA devices are created when the system boots (/dev/snd does not exist). After the boot process a "killall udevd;udevstart" creates the devices properly and "/etc/init.d/alsasound start" works perfectly. This applies to both "alsa-driver" and the drivers from the kernel (2.6.14-gentoo-r5). Maybe this problem is related to #116585? "udevtest /sys/class/sound/pcmC0D0c sound" seems to find the correct rule and claims that it create the node/dev/snd/pcmC0D0c and the proper attributes. I will add "emerge info" output as soon as I have a browser on that system.
Created attachment 75854 [details] Output of "emerge info"
*** Bug 124803 has been marked as a duplicate of this bug. ***
Should be fixed in later versions of udev.