A bit annoying, this limitation but after some try and error, I think I found a good solution for that.
I use CC composite to copy the layer and put in the opacity attribute an expression.
Its not absolute the same like the track layer option, but I think not bad to merge multiple layers.
var myLayer = effect("CC Composite")("Top Layer")
time<myLayer.inPoint || time>myLayer.outPoint ? 0 : myLayer.transform.opacity;