Upstream patches to SBCL have worked around the need for SBCL to be compiled with a non-hardened GCC. Specifically, an sbcl-0.9.16 ebuild modified to remove the hardened check, compiled with GCC 4.1.1 hardened seems to run just fine now. It looks like these upstream patches happened somewhere around sbcl-0.9.6, as a patch correcting the initial somewhat-buggy patch was submitted as 0.9.5.2. This is good, since GCC 4.1.1 doesn't seem to have alternate selectable spec files via eselect/gcc-config any more, and SBCL will be unable to be compiled for a hardened gcc4 system without this change to the ebuild.
While I'm still reasonably sure that this report is accurate, the fact that GCC 4.1 isn't being emerged with hardened support is probably contributing greatly to its ability to compile SBCL. ^^
Heh - "contributing greatly" => "is the reason why" :) We will be implementing the hardened defaults for gcc-4.1 soon.