Quote:
The equations that are given in the GIMP Users Manual presume an opacity of 100% for the pixels of both layers.
Yes and in practice is needed to be able to modify the opacity of the layer above and that make the calculation more complex .
But from your example on merging the channels i believe you want modify also the opacity and mode of the BG layer and that in most of cases doesn't make much sense and anyway add even more complexities to the calculation :
I believe without much good reasons because i can't see reasons to modify mode and transparency of the BG layer , merging mode is almost meaningless for the BG layer because , as example Lighten Only, Darken Only, Multiply, all are supposed to be used with a layer below and have no any sense with nothing below, that is always the case for the BG layer that for definition has no layer below it