A dressing for treating tissue with negative pressure is provided herein comprising a composite of dressing layers, including a release film, a perforated coated polymer film, a manifold, and an adhesive cover. Additionally, a method of manufacturing the dressing may comprise applying a cross-linkable polymer to a polymer film, curing the cross-linkable polymer to a gel layer to form a coated polymer film, and perforating the coated polymer film to form fluid restrictions, such as slits and/or slots, though the coated polymer film.

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