This question was posted in response to the following article: http://help.adobe.com/en_US/aftereffects/cs/using/WS3878526689cb91655866c1103906c6dea-7a0c a.html
Your layer space descriptions contradict each other:
(A) First you say
The “to” methods transform values from the named space (composition or world) to layer space.
(B) then you say for example about "toComp"
Transforms a point from layer space to composition space.
As far as I can understand it, A and B mean exactly the opposite of each other. Which of these is correct? I guess B.