So, to sorta answer the main question of how to determine the age of the tree, it depends on what you're perspective is. Is it from a ring count or is it clonal?
Here's are two lists of the oldest trees based on those criteria:
en.wikipedia.org/wiki/List_of_oldest_trees
So, when it comes to giving an age to a layered, what perspective should it be judged upon? The annual rings (which can be counted on the stump), the time you cut it off, or when you decided to make the layer?
The first two fall into the tree's actual age question mentioned earlier (rings or clonal)
The second I think should be applied to bonsai age (years in training).
Any more thoughts?