There is a way to model this type of situation for watertight dielectrics with interface tracking: you assign each material a priority value, and a transition between materials occurs when entering that material only if it has a higher priority than your current material. Yining Karl Li has a great article about it:

https://blog.yiningkarlli.com/2019/05/nested-dielectrics.htm...

that inspired me to add the feature to my renderer (rayrender.net).

The downside to priority tracking (and possibly why PBRT does not include it) is it introduces a lots of overhead to ray traversal due to each ray needing to track a priority list. Modern raytracers use packets of rays for GPU/SIMD operations, and thus minimizing the ray size is extremely important to maximize throughput and minimize cache misses.