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I think if you open an image in Photoshop and 'duplicate layer' a few times you will see that each successive layer defaults to a 'background copy'.
This means that PS duplicates from the original background each time, not the active layer.
There are other ways of making a layer, and then you have the option to use the previous layer or not.
Duplicating layers is not the only way to use layers, layers are very powerful tools and there are a lot of things to learn and remember.
It is possible to process a pleasing image without the use of layers. Best bet would be to follow up on the web tutorials and or obtain a book on using photoshop.
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