I feel the same way, and I have been discussing it here:
Basically, your layers in DXF are ignored, and new layers based on colours are created. Ironically these new layers have names too: C00, C01, etc.
I think that is absolutely the wrong way to do it, and I am suggesting instead that elements should be grouped into layers by name, and possibly that operations should be defined by colour. (And therefore several layers could have the same colour if the same laser operation is being performed).
However, colour is not (and shouldn’t be) important, it’s just a convenience. The laser operation is just a property of the layer. Assigning meaning to the colour, or rather, insisting that the colour is the way to distinguish between layers when layers already have names is, in my opinion, wrong.