More Dock Analysis
In Mountain Lion the dock is broken up into two layers
1. The top layer reflects the icons on the dock only with a sort of gaussian blur, the indicators and dock separator is also part of this top layer.
2. The bottom layer reflects the wallpaper you chose, the moving of windows and videos like before also with blur to it. The frontline is also part of the bottom layer.
This was different on the 3D Dock in Leopard up to DP3 of Mountain Lion where the dock would reflect everything based on the transparency of the scurve png images.
Top Layer
Bottom layer: With Antelope Canyon wall from Mountain Lion DP4 (12A239)
Bottom layer: With Andromeda Galaxy wall from Lion

The Top Layer is just an overlay on the bottom layer of the dock and does not show the color of the wallpaper for your desktop.
I have uploaded the dock files here for lion users since many requested.
In Mountain Lion the dock is broken up into two layers
1. The top layer reflects the icons on the dock only with a sort of gaussian blur, the indicators and dock separator is also part of this top layer.
2. The bottom layer reflects the wallpaper you chose, the moving of windows and videos like before also with blur to it. The frontline is also part of the bottom layer.
This was different on the 3D Dock in Leopard up to DP3 of Mountain Lion where the dock would reflect everything based on the transparency of the scurve png images.
Top Layer
Bottom layer: With Antelope Canyon wall from Mountain Lion DP4 (12A239)
Bottom layer: With Andromeda Galaxy wall from Lion

The Top Layer is just an overlay on the bottom layer of the dock and does not show the color of the wallpaper for your desktop.
I have uploaded the dock files here for lion users since many requested.
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