My proposed branding.eclass only declares and exports some variables. It has no functions. pkgcheck is fine when those variables are used in the eclass. However, we'd also like to be able to export variables like with_packager, which are picked up by the configure script of some GNU packages like coreutils. In that case, the ebuild itself does not reference anything in the eclass, hence the UnusedInherits warning.
I can't think of any way for pkgcheck to detect this situation. branding.eclass may need to be a special case. Alternatively, we could just drop this GNU-specific feature. Since it was proposed, I've found that it may only be used by around 12 packages. Or we could define all these variables in Gentoo's base profile instead of an eclass. There seems to be more support for the eclass approach though.