@kellogh depends on whether you glue them together with filling or not, this changes the cake topology since then there is not a thin gap between the two cakes
I think it also depends on shapes. If you baked a round cake, and then baked a square cake, then stacked them, I think you could reasonably say you have two cakes stacked rather than one as-built cake assembly with multiple cake parts regardless if the cake BOM included frosting.
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