Not sure where to look up the EnergyPlus definition of the absorption vector so can just cheer you on in your search for answers.
Unit analysis is your friend (for once in optics where so much is unitless).
If it is unitless you just use X = VectorData. This would make the most sense to me.
If the unit of the layer absorption vector is sr^-1 then I believe you are right that you need the cos(theta). I'd
be surprised if this was the case, it would make more sense to define the absorption for each incident
angle (t,p) as A(t,p) = 1-Tdir_hem(t,p)-Rdir_hem(t,p)
Best,
Jacob