Idk if that part and the scan where it says "a being capable of countering Epilogue" are related, but sure, it makes sense I suppose. That wouldn't be layer and more a resistance, tho.
I found it on the comments so that was a pain in the ass to find, idk if it was anywhere on the main novel tho.
Imo, piercing resistance is proof of a layering. When it says Shallow Vernal can "penetrate all resistances", it's meant as "no matter the resistances the person has, it will go through". If each resistance is equal to a number (1,2,3,...) and Epilogue has "Infinite attack power", you can guess what happens even with a being having so many resistances.