I'd appreciate it if someone might confirm that they are seeing the same behavior. If so, I will write a WYSIWYCA bug report at dev.tw.o.
To reproduce, enable Tiki sheets in 1.9.2. Log off, view phpLayers menu from Anonymous. In my installation, Anonymous is presented with a menu item for Tiki sheets. Activating the menu link results in an access denied message. But I would prefer not to advertise a tool for editing the site's style sheets.