attrs.xml

<?xml version="1.0" encoding="utf-8"?>
<resources>
    <declare-styleable name="CutoutBackgroundLayout_Layout">
        <attr name="layout_cutoutBackground" format="boolean"/>
    </declare-styleable>
</resources>

CutoutBackgroundLayout.kt

import android.content.Context
import android.graphics.Canvas
import android.graphics.Outline
import android.graphics.Path
import android.graphics.Rect
import android.graphics.Region
import android.graphics.drawable.Drawable
import android.graphics.drawable.LevelListDrawable
import android.os.Build
import android.util.AttributeSet
import android.view.View
import android.view.ViewGroup
import androidx.annotation.Px
import androidx.constraintlayout.widget.ConstraintLayout
import androidx.core.graphics.withSave
import androidx.core.view.forEach

class CutoutBackgroundLayout : ConstraintLayout {
    constructor(context: Context) : super(context)
    constructor(context: Context, attrs: AttributeSet?) : super(context, attrs)
    constructor(
        context: Context,
        attrs: AttributeSet?,
        defStyleAttr: Int
    ) : super(context, attrs, defStyleAttr)

    init {
        viewTreeObserver.addOnGlobalLayoutListener { refreshOutlines() }
    }

    private val outline: Outline = Outline()
    private val rect = Rect()

    private fun refreshOutlines() {
        val background = this.background as? CutoutDrawable ?: return
        val path = background.cutoutPath
        path.rewind()
        forEach { view ->
            if (view.visibility != View.VISIBLE || (view.layoutParams as? LayoutParams)?.isCutoutBackground != true) {
                return@forEach
            }
            if (Build.VERSION.SDK_INT >= Build.VERSION_CODES.N) {
                view.outlineProvider.getOutline(view, outline)
                if (!outline.isEmpty) {
                    outline.offset(view.left, view.top)
                    if (outline.getRect(rect) && !rect.isEmpty) {
                        path.addRoundRect(
                            rect.left.toFloat(),
                            rect.top.toFloat(),
                            rect.right.toFloat(),
                            rect.bottom.toFloat(),
                            outline.radius,
                            outline.radius,
                            Path.Direction.CCW
                        )
                        return@forEach
                    }
                }
                // else... [Outline.mPath] is `@hide` :(
            }
            view.getHitRect(rect)
            if (!rect.isEmpty) {
                path.addRect(
                    rect.left.toFloat(),
                    rect.top.toFloat(),
                    rect.right.toFloat(),
                    rect.bottom.toFloat(),
                    Path.Direction.CCW
                )
            }
        }
        background.invalidateSelf()
    }

    override fun setBackground(background: Drawable?) {
        super.setBackground(
            if (background is CutoutDrawable?) background else CutoutDrawable(
                background
            )
        )
        refreshOutlines()
    }

    override fun generateDefaultLayoutParams(): ConstraintLayout.LayoutParams =
        LayoutParams(ViewGroup.LayoutParams.WRAP_CONTENT, ViewGroup.LayoutParams.WRAP_CONTENT)

    override fun generateLayoutParams(p: ViewGroup.LayoutParams): ViewGroup.LayoutParams =
        LayoutParams(p)

    override fun generateLayoutParams(attrs: AttributeSet): LayoutParams =
        LayoutParams(context, attrs)

    override fun checkLayoutParams(p: ViewGroup.LayoutParams): Boolean = p is LayoutParams

    class LayoutParams : ConstraintLayout.LayoutParams {
        @JvmField
        var isCutoutBackground: Boolean = false

        constructor(source: LayoutParams) : super(source) {
            isCutoutBackground = source.isCutoutBackground
        }

        constructor(context: Context, attrs: AttributeSet) : super(context, attrs) {
            val ta =
                context.obtainStyledAttributes(attrs, R.styleable.CutoutBackgroundLayout_Layout)
            isCutoutBackground =
                ta.getBoolean(
                    R.styleable.CutoutBackgroundLayout_Layout_layout_cutoutBackground,
                    false
                )
            ta.recycle()
        }

        constructor(@Px width: Int, @Px height: Int) : super(width, height)

        constructor(source: ViewGroup.LayoutParams) : super(source)
    }
}

class CutoutDrawable() : LevelListDrawable() {
    constructor(drawable: Drawable?) : this() {
        addLevel(0, 0, drawable)
    }

    val cutoutPath = Path()

    override fun draw(canvas: Canvas) {
        canvas.withSave {
            if (Build.VERSION.SDK_INT >= Build.VERSION_CODES.O) {
                clipOutPath(cutoutPath)
            } else {
                @Suppress("DEPRECATION")
                clipPath(cutoutPath, Region.Op.DIFFERENCE)
            }
            super.draw(this)
        }
    }
}

test_layout.xml

<?xml version="1.0" encoding="utf-8"?>
<CutoutBackgroundLayout xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:app="http://schemas.android.com/apk/res-auto"
    xmlns:aapt="http://schemas.android.com/aapt"
    xmlns:tools="http://schemas.android.com/tools"
    android:layout_width="match_parent"
    android:layout_height="wrap_content">
    <aapt:attr name="android:background">
        <layer-list android:paddingLeft="8dp" android:paddingTop="0dp" android:paddingRight="8dp" android:paddingBottom="0dp">
            <item android:left="2dp" android:top="8sp" android:right="2dp" android:bottom="8sp">
                <shape android:shape="rectangle">
                    <corners android:radius="4dp" />
                    <stroke android:width="2dp" />
                </shape>
            </item>
        </layer-list>
    </aapt:attr>

    <TextView
        android:id="@android:id/text1"
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        app:layout_constraintStart_toStartOf="parent"
        app:layout_constraintTop_toTopOf="parent"
        app:layout_cutoutBackground="true"
        android:minHeight="8sp"
        android:gravity="start|top"
        tools:text="@tools:sample/full_names" />

    <TextView
        android:id="@android:id/text2"
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        app:layout_constraintBottom_toBottomOf="parent"
        app:layout_constraintEnd_toEndOf="parent"
        app:layout_cutoutBackground="true"
        android:minHeight="8sp"
        android:gravity="end|bottom"
        tools:text="@tools:sample/date/ddmmyy" />

    <TextView
        android:layout_width="0dp"
        android:layout_height="wrap_content"
        android:gravity="center"
        app:layout_constraintBottom_toTopOf="@android:id/text2"
        app:layout_constraintEnd_toEndOf="parent"
        app:layout_constraintHorizontal_bias="0.5"
        app:layout_constraintStart_toStartOf="parent"
        app:layout_constraintTop_toBottomOf="@android:id/text1"
        tools:text="@tools:sample/lorem/random" />

</CutoutBackgroundLayout>