EEVEE-next has removed the MA_BM_CLIP / alpha_threshold material
properties in favor of using nodes for equivalent functionality. This
changes USD to build and traverse node graphs during import and export
accordingly. Indirectly this allows Cycles to correctly render such
materials now too.
A complicating factor is that the UsdPreviewSurface defines its opacity
threshold using greater-than-equals[1], which Blender does not support
(and for which was technically already incorrect as EEVEE-legacy only
used greater-than for its shaders). Due to this we actually need to use
2 nodes: A less-than, followed by a one-minus invert, to arrive at the
proper value. We'll translate UsdPreviewSurface to this form on Import.
For Export we will look for either this 2-node pattern or a Round
node plugged into Alpha. Looking for Round is a result of the glTF
documentation which recommended the use of this node for thresholds of
0.5[2]. It's a tiny addition that seems reasonable to accommodate.
[1] https://openusd.org/release/spec_usdpreviewsurface.html (search for "opacityThreshold")
[2] https://docs.blender.org/manual/en/4.2/addons/import_export/scene_gltf2.html#alpha-modes
See PR for example images
Pull Request: https://projects.blender.org/blender/blender/pulls/122025