Using different elevations to your advantage is a very common thing for DnD and similar tabletop games (for example climbing on rooftops, different levels of a cave, flying above the terrain, etc). My suggestion would be to have different 'layers' that you can set tokens to (maybe 5 total), and when you are making a dynamic lighting wall, you can specify how many layers high the wall goes. You could even have one 'layer' be 'total cover' for things with rooftops or other closed terrain that you wouldn't be able to normally see past. For example if someone is scouting on a rooftop, the DM would set their token to another layer of their choosing based on how high the roof is (lets say 4 for this example), and then the player would be able to see past all walls on the layers below them (in this case, layers 1-3). In my opinion this would be a massive boon to designing battle maps with dynamic lighting.