I imagine there are many different opinions on this, and always being on the lookout for a better way, I'm curious to read some. By "layers" I mean the various methods of substrate and base levels above the tabletop.
To me there are few obvious points of demarcation - layout on plywood versus a foam or sound deadening substrate, use of a dedicated track roadbed or not, building above your base layer versus carving into it (in the case of a foam baselayer), etc.
What interests me most is how people mesh their track levels with the surrounding scenery. To me most track systems sit too high if just placed on the same level as the surrounding scenery. There needs to be some build up (1/4 foam?) to raise the ground level around the track.
What are some methods that have proven to work for you?