I suspect that using bind mounts and overlays (to allow the "building packages" chroot a view of the "installed" root) could be used to accomplish this, or alternately some filesystem snapshotting features if we're thinking about this from the "external to emerge" angle. (It's my understanding that for Gentoo to do this ABI change, though, they need some solution integrated into emerge).
To some extent, this kind of potential model also reminds me of systems that integrate their package updating with filesystem snapshotting to allow rollbacks and actually-atomic upgrades of many files. I think one or more of the solaris distributions did this?