There is both a Layers Window and a Tags Window in Layout, they do very different things.
The Layers window controls the 2D layers of things shown on the page and their display order.
The Tags window controls the visibility of collections of objects in the SketchUp model. There are no layers in SketchUp because there is no stacking order, because it’s 3D.
Even when they had the same name they have never been related.