1. Open CC3
2. Place the new female Smart Hair on the default avatar
3. Export to FBX with the following settings:
Preset: Unity 3D
Instalod: checked
Merged Material (UV): By Type
Bake Texture Size: 4k
4. Export to FBX and import to Unity

Expected results:
Hair cards will be placed above the scalp, or be able to be placed accordingly by setting the Sorting Priority of the scalp lower than the hair cards
Or perhaps an option to bake the scalp texture directly into the body/head skin mesh

Actual results:
Scalp shows above the hair cards and because they share the same mesh and material, you are stuck without option to resolve the sorting order

Attachment:
Shows CC3.4 w/smart hair on the left, and the results imported into Unity using the import tool on the right.