Core concept
L1 = 1:1 CF. L2 = opinionated defaults. L3 = patterns (VPC + subnets + NAT preconfigured). Higher = less code.
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How it works
Debugging generated CF harder. Sometimes need to drop to L1 for specific config. Steeper learning curve than Terraform for some.
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Trade-offs + gotchas
Teams comfortable with code. Complex conditional logic in IaC. AWS-first orgs. Aspects for cross-cutting concerns.