The best I can tell, the layers are in the correct order (at least on my end). They appear to be in reverse order listing compared to design software (where they are typically stacked with lowest layer at bottom), but visibility wise, they appear correct.
See first screenshot. If WHITE layer was truly on the top, the color of the visible curves would actually be RGD_WHITE (a grayish color) instead of the RDG_GLOSS (the blueish color shown).
View attachment 35954
For further clarification with the GLOSS layer disabled and only WHITE and COLOR layers shown:
View attachment 35955
Of course, it's possible that yours is different than this, but things look A-okay on my end in regards to proper layer stacking.
Edit: After re-reading your post, I think we're seeing the same thing but I'm not entirely sure that the layer stacking is the same between Adobe Acrobat and the design software being used. It wouldn't be the first time I've seen software companies with inconsistent features between programs.