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two layers of cloth and seams are is permitted if needed to accomodate R27, provided the cross section of Figure 4-8 is not significantly altered).
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I would agree with Jon that the flip portion should be counted as one layer since they are permanently joined (not that my opinion matters vs. the GDC's).
Wouldn't permitting only 2 strict layers of fabric also prevent a team from folding in the raw edges of the base fabric if they intended to use any covers, or creating a folded pocket on covers/reversibles for elastic material?
I don't see how having a few extra layers would significantly alter the cross section either, and hope the GDC clarifies soon.