procedure TForm1.mTransformToImageLayerClick(Sender: TObject);
var
  NewLayerIndex: Integer;
begin
  with ImageEnView1 do
  begin
    // Add a new image layer:
    NewLayerIndex := LayersAdd(ielkImage, 0, 0, IEBitmap.Width, IEBitmap.Height);

    // Assign the background image to the new image layer:
    Layers[NewLayerIndex].Bitmap.Assign(IEBitmap);

    // Clear the original background image:
    ImageEnView1.IEBitmap.Clear;

    // Set the properties of the new layer, including transparency
    with Layers[NewLayerIndex] do  // Index is now NewLayerIndex - 1 because we deleted a layer
    begin
      Opacity := 128; // Adjust transparency (0: fully transparent, 255: fully opaque)
      Selectable := True;
      Visible := True;
      VisibleBox := True;
      ResampleFilter := rfLanczos3;
      AntiAlias := True;
      AspectRatioLocked := True;
    end;

    // Update the view
    Update;
  end;
end;

ImageEnView1.IO.LoadFromFile( 'D:\im.jpg' );
ImageEnView1.CurrentLayer.Selectable := True;
ImageEnView1.CurrentLayer.VisibleBox := True;
ImageEnView1.CurrentLayer.Locked := False;
ImageEnView1.CurrentLayer.Locked := False;
ImageEnView1.Update();

ImageEnView1.MOuseInteractLayers := [mlResizeLayers, mlMoveLayers];

procedure TForm1.FormCreate(Sender: TObject);
var
  ExePath: string;
begin
  ExePath := System.SysUtils.IncludeTrailingPathDelimiter(ExtractFilePath(Application.ExeName));
  ImageEnView1.IO.ImportFromFileSVG(ExePath + 'SUNRISE.svg', 1000, -1, True);
end;

procedure TForm1.ButtonTransformImageTolayerClick(Sender: TObject);
begin
  ImageEnView1.LayersCurrent := 0;
  ImageEnView1.CurrentLayer.Selectable := True;
  ImageEnView1.CurrentLayer.VisibleBox := True;
  ImageEnView1.CurrentLayer.Locked := False;
  ImageEnView1.CurrentLayer.Locked := False;
  ImageEnView1.CurrentLayer.AspectRatioLocked := True;
  ImageEnView1.CurrentLayer.Width := 400;
  ImageEnView1.CurrentLayer.Height := 400;
  ImageEnView1.Update();

  ImageEnView1.MOuseInteractLayers := [mlResizeLayers, mlMoveLayers];

  Self.ActiveControl := ImageEnView1;
  ImageEnView1.SetFocus;

  ImageEnView1.CurrentLayer.Selected := True;

  FNewLayer := ImageEnView1.LayersCurrent;

  ButtonTransformLayerToImage.Enabled := True;
end;

procedure TForm1.ButtonTransformLayerToImageClick(Sender: TObject);
begin
  //ImageEnView1.LayersMerge(0, FNewLayer); // Error: List index out of bounds (0). TList is empty.
  // How to transform Layer back to Image?
end;

procedure TForm1.ButtonTransformImageTolayerClick(Sender: TObject);
begin
  // Remember old bitmap dimensions:
  var OldW := ImageEnView1.IEBitmap.Width;
  var OldH := ImageEnView1.IEBitmap.Height;
  ImageEnView1.IEBitmap.Clear; // Set Image-Bitmap to Zero
  // restore previous Bitmap dimensions, to correctly restore positions when merging later:
  ImageEnView1.IEBitmap.Width := OldW;
  ImageEnView1.IEBitmap.Height := OldH;

  AddImageLayerFromFile(FCurrentImageSVGFile);
  ImageEnView1.Update();
  ImageEnView1.MOuseInteractLayers := [mlResizeLayers, mlMoveLayers, mlRotateLayers];
  ButtonTransformLayerToImage.Enabled := True;
end;

procedure TForm1.ButtonTransformLayerToImageClick(Sender: TObject);
begin
  ImageEnView1.LayersMerge(0, FNewLayer);
end;