The ebuild contains the line:
dodir /boot/dracut /var/lib/dracut/overlay /etc/dracut.conf.d
/boot/dracut and /var/lib/dracut/overlay are not needed to run dracut. Dracut produces a initramfs without the dirs. Also, they are empty, while /etc/dracut.conf.d contains a generic Gentoo config.
I have propagated few improvements from dracut-008.ebuild (bug #353577).
Thank you for reporting.