MultiTag Extension which I wrote about in the first post, works as you describe. Each object that has a visibility assignment for several tags contains a logical visibility formula in its attributes.
for sample: “(L1 and L2 and L3) or (L3 and L4) or not(L5)”
When changing the visibility of a tag or moving tag to another group (also considering visibility of parent tag groups), the formula in which the changed tag is included is recalculated and depending on the result, the object takes the state either visible or not visible.
Extension for Layout not implemented and no plans to do it. I suggest to import views from sketchup, it more complex because get higher rendering performance in Layout and smaller size of layout model