The order in which sculpt layers appear in the Layers window can be rearranged to suit your production requirements.
One requirement might be to organize layers related to particular model features so they appear together in the list. For example, the features on a character; Head_Eyes, Head_Mouth, Head_Nose, and so on.
Layers are locked to the particular subdivision level in which they were created, so cannot be moved to other subdivision levels. Since the effect of each sculpting layer is cumulative, reordering sculpt layers has no effect on the appearance of the features on the final model.
