Effects on the paint also prevent layer merge optimization.

src/record/SkRecordOpts.cpp

 /*
  * Copyright 2014 Google Inc.
  *
  * Use of this source code is governed by a BSD-style license that can be
  * found in the LICENSE file.
  */
 
 #include "SkRecordOpts.h"
 
 #include "SkRecordPattern.h"
@@ skipping 113 matching lines @@
 
         SkPaint* drawPaint = pattern->second<SkPaint>();
         if (drawPaint == NULL) {
             // We can just give the draw the SaveLayer's paint.
             // TODO(mtklein): figure out how to do this clearly
             return false;
         }
 
         const uint32_t layerColor = layerPaint->getColor();
         const uint32_t  drawColor =  drawPaint->getColor();
-        if (!IsOnlyAlpha(layerColor) || !IsOpaque(drawColor) || HasAnyEffect(*layerPaint)) {
+        if (!IsOnlyAlpha(layerColor)  || !IsOpaque(drawColor) ||
+            HasAnyEffect(*layerPaint) || HasAnyEffect(*drawPaint)) {
             // Too fancy for us.  Actually, as long as layerColor is just an alpha
             // we can blend it into drawColor's alpha; drawColor doesn't strictly have to be opaque.
             return false;
         }
 
         drawPaint->setColor(SkColorSetA(drawColor, SkColorGetA(layerColor)));
         return KillSaveLayerAndRestore(record, begin);
     }
 
     static bool KillSaveLayerAndRestore(SkRecord* record, unsigned saveLayerIndex) {
@@ skipping 148 matching lines @@
     };
 
     SkTDArray<Pair> fPushStack;
     SkRecord* fRecord;
     unsigned fIndex;
 };
 void SkRecordAnnotateCullingPairs(SkRecord* record) {
     CullAnnotator pass;
     pass.apply(record);
 }