As title says, emerging games-util/mangohud::guru causes CS2 to never successfully open PipeWire or Pulseaudio (at least through pipewire-pulse) instances, forcing "Sound Disabled" as the only available audio device in the in-game settings menu. Game audio can work through ALSA, but it seems unable to use dmix and will instead only ever try to assume total control of a target audio device, which makes it undesirable for e.g. Discord calls.
In the case of mangohud's installation, no permutation of USE flags (including specifying both x64 and x86 ABIs) seems to stop this issue. The package also doesn't need to be configured or running to interfere, as a simple emerge -C mangohud while the game is closed will fix the issue immediately, even on a minimal fresh install.
Current game launch options are "SDL_AUDIO_DRIVER=pipewire %command% -nojoy"