Which effect is applied last in the sequence of layer 7 effects?

In the context of Magic: The Gathering, layer 7 is specifically concerned with effects that set or modify the power and toughness of creatures, as well as effects that change control of those creatures. Within layer 7, there is a specific order in which different types of effects are applied, which is critical for determining the final state of a creature's power and toughness on the battlefield.

Effects that set power and/or toughness take precedence in a layer because they establish a definitive value that may overwrite any previous adjustments. This means that effects that set power/toughness are resolved before effects that modify (or change) power and toughness. Consequently, since modifiers can still alter the power or toughness after being set, it is important to note that they are resolved afterwards in the sequence.

Control-changing effects, which also exist within layer 7, do not inherently alter power or toughness; they affect what player controls the creature but occur before any adjustments to the power or toughness would be recalculated. Thus, these effects would generally not apply last either since they do not directly contribute to determining the final state within layer 7.

Given the structure and rules governing layer interactions in MTG, "Power/toughness-changing effects" is the last to apply since these