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

 mail-client/hap-3.7-r1
 mail-filter/anubis-4.1.1-r1
 mail-filter/anubis-4.1.1
 mail-filter/libspf2-1.2.9-r3
 mail-filter/libsrs2-1.0.18
 mail-filter/libsrs_alt-1.0
 mail-mta/ssmtp-2.64-r2
 net-analyzer/ifstat-1.1-r2
 net-analyzer/nagios-check_dnssec-0.1_p28
 net-analyzer/nagios-plugins-snmp-0.6.0-r2
 net-analyzer/pchar-1.5-r1
 net-analyzer/raddump-0.3.1
 net-analyzer/tcpstat-1.5-r1
 net-analyzer/thrulay-0.9-r1
 net-ftp/oftpd-0.3.7-r10
 net-irc/eiwic-1.1.4
 net-libs/courier-authlib-0.65.0-r3
 net-libs/libecap-0.2.0
 net-libs/liblockfile-1.09
 net-libs/libnet-1.0.2a-r5
 net-libs/libnfsidmap-0.25-r1
 net-mail/qmailadmin-1.2.15-r1
 net-mail/qmailadmin-1.2.16
 net-mail/smtptools-0.2.3
 net-mail/tpop3d-1.5.5
 net-mail/vpopmail-5.4.33
 net-mail/vqadmin-2.3.7
 net-misc/gsasl-1.8.0-r1
 net-misc/hsc-1.0b
 net-misc/l7-filter-userspace-0.11
 net-misc/linux-eoip-0.5
 net-misc/npapi-sdk-0.27.2
 net-misc/npapi-sdk-9999
 net-misc/openrdate-1.2
 net-misc/ser2net-2.7-r1
 net-misc/ssh-askpass-fullscreen-1.0-r1
 net-misc/taylor-uucp-1.07-r2
 net-misc/vmpsd-1.4
 net-nds/adtool-1.3.3
 net-nds/tac_plus-4.0.4.19-r3
 net-p2p/createtorrent-1.1.4
 net-vpn/corkscrew-2.0
 www-misc/mergelog-4.5-r2