Hello, As of today the Gentoo base profile still includes sys-apps/openrc, as a "stopgap solution for functions.sh". This file is now provided by sys-apps/gentoo-functions so in principle it should be possible to only have the latter in the base profile, making it possible to e.g. dispense with OpenRC altogether on machines running systemd.
*** This bug has been marked as a duplicate of bug 511500 ***