When we use the kernel-dev layer we see that the header files change during the build. Packages built before the kernel are using the prebuilt headers, those built after the kernel see modified headers. We believe this has the potential to cause hard to track problems and would like that the headers remain consistent through the entire build process. The best way to do that would be to have the kernel always built first whenever the kernel-dev layer is used. In that way all packages will see the same (modified) headers.
Include the kernel-dev layer in a build and notice that the sanitised kernel headers included in the glibc prebuilt header package get overwritten by new headers from the kernel package.