In this case do not think the way 'merging' 2 layouts.
Learn the view part and template and realize it from scratch.
- view.html.php is loading the php objects
- template file is showing the html rendering.
Choose a layout and empty it.
Base this layout on the 'Invoice' item layout in your example.
Then, the view file will load the invoice in $this->item, but you are not limited, you can fill new vars and send them to the layout.
When you want to do a PDF or an export, it is the same. You prepare the datas first in the view file.
In the view, you can load whatever models you want (see how the FK are loaded in forms)
Just understands how the model works (loading datas), and how JDom works (rendering the datas)
That's easy.
Even better, you can create N:M (in the model)
It means that Invoice will contain an array objects containing the sub items.
Place the code in populateObjects() of the model, and execute it only if the model has received a state value for that.
This is the really short description of the N:m tutorial.
Hope it helps.
And remember alway to write in the 'fork' files.