Besides, even if that totally random assumption of a hacked MAME version in the MUGEN community was true (which would be totally unnecessary even if there wasn't such an object test because in this case they would probably just use WinKawaks or Nebula that can disable layers and show sprite tiles natively), do you think it's wise to ask for some dubious mame.exe on a MAME-unrelated forum? Don't you think in this case it's better to ask, you know, the people of the MAME forum who might be able to provide a source code patch for such a hack and who can even explain how it works while finding someone like that on a MUGEN forum is a complete game of luck?
Do you understand now why "Ask on a MUGEN forum. This one here is not the right place for your question" is not an advice that sounds very logical?