yes, you can do that. Again, that’s not the problem whether it is possible or not. It’s just the missing work flow in which different use cases are met.
You can structure task as a tree. You can make Roof have Is Group checked, and Tiles can have Roof as Parent Task. You can click Tree on the left to make a tree like in Chart of Accounts
Accounting Dimension might be good for this.
Accounting Dimension → Doctype: Task
This will make Accounting Dimension appear together with Cost Center and Project.
If you want pure Task level, you may do away with Project using Accounting Dimension
that is true, yes. But that’s not my point here. The point is 1. billing 2. workflow
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I can not bill the task Roof or one of your suggested subtasks like tiles. Not as one click oder via “make/create” but only by creating a sales invoice and then remove all the timesheets that I don’t want to bill. That is a whole lot of manual work.
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working on the roof you might come across issues which would probably lead to creating excactly that. Or your customer could come over to the cunstruction site and have an issue with something that he would raise towards your office. They would the be able to link that to the project but not to the specific task. Like if he saw the pallet on which the tiles are delivered and is worried, that the color of those is not right…
no we are getting closer yes 
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