All *.el and *.elc files should go into /usr/share/emacs/site-lisp/${PN}/ but not into /usr/share/emacs/site-lisp/ directly. a2ps-4.14 still installed it in the right place, so this is a regression.
Created attachment 258719 [details, diff] proposed fix for ebuild
Fixed in -r2. Hope you don't mind that I've committed this myself.