I think NixOS has kind of taken over anything I would use Gentoo for.
you build "impure" (in nixos speak) packages for all your software? if not this is not a close comparisson. gentoo shines when you need system wide control of build flags (for perf or security)
I don't personally believe in the CFLAGS "performance" micro-optimization though so that's not really something that matters to me. Security is pretty hardened by default on Nix: https://nixos.org/manual/nixpkgs/stable/#sec-hardening-flags...