You should be able to replicate most of the behavior of such "transparent" filesystems by creating ZFS clones and making appropriate changes to the clone(s).
See Overview of ZFS Clones:
A clone is a writable volume or file system whose initial contents are the same as the dataset from which it was created. As with snapshots, creating a clone is nearly instantaneous and initially consumes no additional disk space. In addition, you can snapshot a clone.
Clones can only be created from a snapshot. When a snapshot is cloned, an implicit dependency is created between the clone and snapshot. Even though the clone is created somewhere else in the dataset hierarchy, the original snapshot cannot be destroyed as long as the clone exists.
Depending on the scope of the changes, there might be a substantial time needed to generate the new image.
Note also that changes to the original file system will not be reflected in the cloned filesystem(s), so that might be a problem for your needs. Or it might be a useful feature.
One use for such a system is using a base file system as, for example, the root file system image of a farm of diskless servers. Each server would use its clone of the base file system, and the base file system image can be updated without impacting running servers, and new clones created from the updated image that the servers can be rebooted to.