Texture transform should be referenced by the material texture

see https://github.com/KhronosGroup/glTF/tree/master/extensions/2.0/Khronos/KHR_texture_transform

Having the current specification, this implies, that for each texture we could potentially have a unique texture transformation matrix. This could result in - at this point of time - 5 uv coordinates.

What I do not like about this is, that a transformation matrix is calculated for each texture, even if they are using the same resulting transformation matrix. Beside the calculation overhead, obsolete uv sets need to be created.
Looking ahead - having more textures in the future - this does bloat up the final shader code.

Finally, if the usage in Unity and Three.js are carefully read, they also do not support "inifinite" texture transforms:
https://threejs.org/docs/#api/textures/Texture.offset
https://docs.unity3d.com/ScriptReference/Material-mainTextureOffset.html

Start by reading the KHR_texture_transform extension specification linked in the issue, then compare the referenced Three.js Texture.offset and Unity Material-mainTextureOffset documentation. Determine and document whether the proposed texture/material relationship removes redundant transforms and UV sets without exceeding the behavior described by those references.

Written by the indexing model from the issue text.