Esound version 0.2.34 was marked ~macos, however two of the dependencies of Esound, tcp-wrappers, and alsa-lib, are missing macos keywording. I've removed the ~macos keyword from 0.2.34, and from the newer 0.2.35 Esound ebuild, pending the keywording of tcp-wrappers and alsa-lib on macos. Feel free to add your ~macos once the dependencies are met. Thanks macos team.
Gentoo/MacOS is repoman issue free. Thanks for the bugreport. We'll have a look at getting esound tested properly asap.
Closing out bugs that've been resolved for a while now...