For application in future cryogenically cooled gravitational wave detectors, the thermal noise of low absorbing mirror coatings has to be reduced. The development of low mechanical and optical loss materials is challenging, but thermal noise reduction can be significantly supported by using a multimaterial coating design. We analyze the possible improvement of the total (optical and mechanical) loss of a three-material based coating obtained by optimizing the properties of the top layer of the coating stack. A top-layer material with sufficiently high refractive index could have a significantly higher optical and mechanical loss than currently used tantala, while still enabling reduction of the total coating loss. Restrictions on possible top-layer material properties are made, and the option of a crystalline top layer is discussed
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