These are the packages that would be merged, in order:

Calculating dependencies  ... done!

!!!All ebuilds that could satisfy "sys-kernel/linux-firmware" havebeen masked.
!!! One of the following packages is required to complete your request:
- sys-kernel/linux-firmware-99999999::gentoo (masked by: || ( ) linux-fw-rep) linux-fw-redistrutable no-source-code license(s), missing keyword)
A copy of the 'linux-fw-redistributable' license is located at '/var/db/repos/gentoo/licenses/linux-fw-redistributable'.
A copy of the 'no-source-code' license is located at '/var/db/repos/gentoo/licenses/no-source-code;

-- sys-kernel/linux-firmware-20211216::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20211027::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210919::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210818::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210716::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210629::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210518::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210315::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20210208::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))
-- sys-kernel/linux-firmware-20201218::gentoo (masked by: || ( ) linux-fw-redistrutable no-source-code license(s))

For more information, see the MASKED PACKAGES section in the emerge man age or refer to the Gentoo Handbook.