Hi there,
After some trial and error I noticed that the "transform" effect in a layer shader does not work with the Corona Bitmap.
Tested in both Corona 3 and Corona 4 for C4D on MacOS, Cinema 4D version 20.
When one has a regular C4D "image" (bitmap) loaded in the layer shader and puts a transform over it to affect the tiling in the shader (independently from the shader tag tiling) everything works as expected and it renders correctly.
When one uses a Corona Bitmap in the layer shader and puts a transform over it, the tiling changes in the viewport but when rendering the tiling is completely ignored and the texture is at it's normal size.
Perhaps something to look into.