Layers aren't edits, they're layers. Edits you make to layers or parts of layers. That image whose transform was being edited in my previous example would be on its own layer.

Also, it's been a while since I used Gimp so I'm going off of very vague memories that I have tried to erase with copious amounts of alcohol.

On second thought, maybe it's the way I work with layers as well. I tend to keep duplicates of the base image as layers to work with effects and mask them so that I have flexibility with applying them and editing them as needed. Perhaps the benefit of non-desteuctive editing is the same thing as I end up with, but more automated...?