@layer cascade layers

Layer order (declared base, components, utilities) decides the winner ahead of specificity: the utilities rule wins over a higher-specificity base rule; an unlayered rule wins over all layers. For !important the layer order reverses, and revert-layer reveals a lower layer.

utilities winsbase #id rule loses to the later utilities layer → blue.
order matterscomponents is later than base but earlier than utilities.
unlayered winsAn unlayered rule outranks every layer → pink.
!important reversesAmong !important rules the earlier base layer wins → red.
revert-layerutilities does revert-layer, revealing base → green.