A dressing for treating a tissue site with negative pressure may have a first layer comprising a manifold, a second layer coupled to the first layer, a third layer coupled to the second layer opposite the first layer. The second layer is formed from a first closed-cell foam and includes a plurality of apertures through the first closed-cell foam. The third layer is formed from a second closed-cell foam and includes a plurality of fluid restrictions through the second closed-cell foam that are configured to expand in response to a pressure gradient across the second closed-cell foam. The plurality of fluid restrictions are fluidly coupled with at least some of the plurality of apertures in the second layer.