Currently (2024-02-02), the following ebuilds have old EAPIs within dev-kit:

 dev-cpp/ETL-0.04.15
 dev-db/libdbi-0.9.0
 dev-db/libdbi-drivers-0.9.0
 dev-db/xbsql-0.11-r2
 dev-embedded/gnusim8085-1.3.7
 dev-libs/dmalloc-5.5.2-r4
 dev-libs/fcgi-2.4.1_pre0910052249-r2
 dev-libs/g-wrap-1.9.14
 dev-libs/gf2x-1.0-r1
 dev-libs/gf2x-1.1
 dev-libs/ilbc-rfc3951-0-r1
 dev-libs/libg15-9999
 dev-libs/liblist-2.4
 dev-libs/libstrl-0.5.1
 dev-libs/libstroke-0.5.1
 dev-libs/libtecla-1.6.1-r2
 dev-libs/libtecla-1.6.2
 dev-libs/libtommath-0.42.0-r1
 dev-libs/rremove-1.0.5
 dev-util/atomic-install-0.1.1
 dev-util/atomic-install-9999
 dev-util/bin_replace_string-0.2
 dev-util/ccglue-0.3.1
 dev-util/ccglue-0.6.0
 dev-util/difffilter-0.3.3
 dev-util/reswrap-4.0.0