[...] and if anyone wants to start where we left he can pick out the ebuild from attic and put into his own overlay where it might work for him or even put it back to tree fixed.
And this is exactly what *cannot* be done after a while: The ebuild is still available by CVS (or maybe git in future), but if there were already a lot of gentoo patches, the tarball with these patches is lost forever. If even upstream is dead, not even the main tarball will be available anymore.
Go for it, i wrote exactly what to do, create vcs/tracker/homepage and it can stay.
And what if somebody decides to do so in a year? E.g. if somebody gets some hardware in a year and needs support of a package which was removed? Or if he was not yet a gentoo user at the time when the package was removed (or absent/busy for a long period)? Then he is lost unless a distribution with bigger resources as gentoo has decided to keep the package. Not really a selling point for gentoo.