I’m not sure whether this topic should be categorized under Graphics or Physics, as it’s related to both, so I’ll post it here.
The current Layer design is the same as Unity’s, and Unity has already run into this problem. Since Layer serves the layering functions for both the Render and Physics systems, it causes unnecessary coupling. Due to Unity’s massive legacy burden, the issue has become deeply entrenched and difficult to resolve.
For related discussions, see:
Separate Physics and Rendering layers
Unity has not resolved this issue to date. When using custom RenderFeatures in URP and needing finer-grained rendering layering for objects, this coupling problem becomes particularly troublesome.