Backups:
/home/* /etc/* /usr/local/anything you've added here.
I'd add /var/cache/edb/world, so you know what packages you had emerged before.
I'd also add, for example:
/root/* - who doesn't change things there ?
/var/cache/edb/virtuals (i removed that emacs monster because i don't use it)
/usr/src/linux/.config (yeah the kernel config)
maybe: /usr/portage/profiles/package.mask (?)
and, and, and... - let's see how far this list will grow after some further replies by other readers..
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