Is any application able to import all this information together? or plan to implement?
Is anybody thinking this monster construction is simpler than IfcMaterialLayerSetUsage?
Should not bSI remove this nightmare from future releases as soon as possible?
-)
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BlenderBIM has implemented IfcMaterialConstituentSet. It has not implemented its relationships with IfcShapeAspect and IfcPhysicalComplexProperty. Are you interested in implementing it? 
Not aware of any other implementation.
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I think almost all “BIM” software don’t support “granular assets” as whole-parts or parts-whole, you have to check some “PLM” software in these cases
Also, still IFC has limitations in Materials representation, IFC sees everything with “Construction” view