CaptureOne has layers. Although I'm a bit surprised to say so, I think I prefer Lr's approach. It's less fiddly. The only advantage that C1 has is that turning layers off and on is but 1 click away. However, I preferred Aperture's approach to both (more or less any "brick", including Curves, could be duplicated and masked as a local adjustment). But the Aperture approach needed, and never got, a bit of polish, and the underlying imaging engine fell way behind in most respects.