I haven't seen one, but the command line side of Entropy, Equo has a "pretend" parameter (-p or --pretend) that does just what you want- it works out what it has to do, but doesn't actually do it.
For example,
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[host][user]# equo install kde-meta --pretend
>> @@ These are the selected packages:
>> # (1/1) [sabayon-weekly] kde-base/kde-meta-4.9.3
>> Versions: Not installed / NoTag / NoRev ===> 4.9.3 / NoTag / 0
>> Action: Install
>> @@ Packages involved: 1
>> @@ Calculating dependencies...
[...]
>> @@ Download size: 679.4MB
>> @@ Used disk space: 1330.5MB
>> @@ You need at least: 2689.2MB of free space
>> @@ No configuration files to update.
I know that is with install rather than upgrade, but upgrade's output is just as relevant. (Tested in a VM, don't have a shared clipboard yet!)
**
Forgot to say, to use equo like this, you use the following commands in a terminal. Or a kerminal/whatever KDE calls it

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su
[password]
equo update
equo upgrade --pretend