I would also say that the current developed features should be finished which is already enough work. I am really looking forward to dyntopo updates, sculpt vertex color and the brush management. Maybe also the performance patches that were tested by daniel bystedt.  For me a layer system would break the internet. Sculpt layers, paint layers… in my opinion not much is missing to sculpt comfortably…  Thank you for coding @joeedh and making it better! Also thanks pablo for all the work before.