The @layer is a standard CSS feature to define cascade layers for a customizable order of precedence. If you need to become more familiar with layers, visit the documentation at MDN to begin with. In styled mode, when the cssLayer option is enabled at theme configuration, PrimeVue wraps the built-in style classes under the primevue cascade layer to make the library styles easy to override. CSS in your app without a layer has the highest CSS specificity, so you'll be able to override styles regardless of the location or how strong a class is written. The cssLayer is disabled by default to avoid compatibility issues with 3rd party CSS libraries which requires a layer configuration for compatibility that is discussed in the next reset section.
For example, let's assume you need to remove the rounded borders of the ToggleSwitch component defined by the theme in use. In order to achieve this, .p-toggleswitch .p-toggleswitch-slider selector needs to be overriden. Without the layers, we'd have to write a stronger css or use !important however, with layers, this does not present an issue as your CSS can always override PrimeVue with a more straightforward class name such as my-switch-slider. Another advantage of this approach is that it does not force you to figure out the built-in class names of the components.
Layers also make it easier to use CSS Modules, view the CSS Modules guide for examples.