How would you generate the Toksvig map for the top MIP, since all of the normals are of unit length? This is assuming that the top MIP is the same resolution as the source texture, so you can’t generate a Toksvig map from a higher resolution. An example would be a clear coat on a bumpy surface, where you would get a white smoothness map, and the bumps would become “micro roughness” as you pull away.