The pdfwrite device in Ghostscript doesn't really support layers, so you can't use that. Also its unclear why you think layers would help.
TIFF isn't part of PostScript (or PDF), so you can't directly read a TIFF file into GS. I have elsewhere posted a PostScript program which reads TIFF files and renders them for output. You could use that to read a TIFF file.
However, you would have to mess about with either the PDF interpreter or a custom EndPage procedure in order to read and render the TIFF file. And unless you take specific kinds of action, it will be opaque, which may well not be what you want.
The Ghostscript PDF interpreter doesn't really lend itself to this kind of manipulation, have you considered using pdftk instead ?