Layers vs Lightroom workflow?

I'd like to start a discussion about the merits of the layer-based worklow which is the core of the layer book, and Lightroom type workflow. Both are non-destructive workflows. Many Lightroom users come to the conclusion they handle most of their pictures in LR, and use either PS or Elements for difficult lighting situations or keepers worth a thorough editing. I don't have Lightroom nor CS, but my workflow is always shooting raw, using the organizer to select, cull, tag, backup etc. Then I open all selected images in ACR (latest version) and edit them without opening in PSE ('done', not 'open'). I consider this is comparable to film negative developing. Even in Elements, this enables me to exposure and color correct, crop and straighten, applying the same parameters to similar images; all this very quickly and effectively. Then for the purpose of producing web or display versions, or saving high definition jpegs for archiving, I run several batches of 'process multiple files'. This saves me a lot of time when I have shooting sessions for several hundred shots. Let's say 80% is run this way... and I spend 80% of my editing time working with layers in PSE for chosen pictures. Needless to say, I have often to reprocess the raw file, the first setting being a at best a good start. In many cases, I have to process several versions in raw to blend afterwards, because of conflicting colour temperature sources or too much contrast. If someone is interested I could submit a raw file to show this.