So, sketchup uses 1 place to cover Camera location hidden geometry (top layer) Hidden Objects, Tags, Section planes, Style, Shadows, and Axes. It’s not a bad system for SU to be able to save scenes with just section planes and camera location, then select the scene you want for tag states, etc, and each viewport follows suit.
That same logic doesn’t work well in layout. Each SU model instance has to have the viewport scene selected and then the tags scene selected. If a model is saved with different tag states on then updated on Layout, viewports can take that tag set. All in all, it’s just not very great at minimizing the number of scenes needed for a file.