Tony Cooper
Elements includes Layers, and has for several versions. Missing from Elements is the ability to use a Layer Mask, but Layers is there.

Lightroom accepts PS plug-ins.

Lightroom is no more over-the top for editing than CS or Elements. Some might say it's less complicated, but that's not a definable statement since it depends entirely on to what extent editing will be done on an image.

YouDontNeedToKnowButItsNoëlle
As powerfull as PS CS is the Gimp ; the learning curve is step or worse. But at last, it is free.

Tony Cooper
The learning curve for Gimp is no different than the learning curve for CS, Elements, or Lightroom for basic editing. It is a bit more difficult to learn only because there are fewer tutorials, and some of the tutorials are not as well done as the ones for the Adobe products.

Sandman
Adobe really wants people to use the open DNG format, but few manufacturers do, and Nikon and Canon probably never will.

Tony Cooper
I don't know what you mean there by "few manufacturers do". Do what?

Adobe's Bridge will automatically convert .NEF files to .dng files during import if you tick the box, but Adobe products process .NEF files.