The priority is to find a class for LaTeX. Then it's relatively easy (probably) to write a lyx layout file that can use that LaTeX class.
seems to be a joke, that this is easy if you want a _real_ LyX layout file ...
It's a thousand times easier writing a lyx layout file than writing a latex class is.
then tell me which LyX layout file is (nearly) a 1:1 translation of an existing class file ... ;-)
Herbert