I decided to add one more answer (instead of editing the previous one), since it is quite long. This will mainly address the OPOP's question, Andreas BlassBlass's answer and Carl MummertMummert's comment about defining sets as sets of atoms (points) in mereology. I hope it will shed some light on mereology and its relation to set theory.
Defining proper part as $x\sqsubset y\iff x\sqsubseteq y\wedge x\neq y$ we may define mereological atoms (or points, if you prefer the name) as objects minimal w.r.t. $\sqsubset$:
$$
\mathrm{Atom}(x)\iff\neg\exists y(y\sqsubset x).
$$
Now, in case $a_1,\ldots,a_n$ are atoms we can indeed treat $\bigl[a_1,\ldots,a_n\bigr]$ as a counterpart of $\{a_1,\ldots,a_n\}$ (and similarly in case of infinite collections), thus in this case the interpretation suggested by Carl Mummert and mentioned by Andreas Blass:
$$
x\in y\iff\mathrm{Atom}(x)\wedge x\sqsubset y,
$$
works fine. But it does not work for example for:
$$
\bigl[\bigl[a_1,\ldots,a_n\bigr],\bigl[b_1,\ldots,b_m\bigr]\bigr]=\bigl[a_1,\ldots,a_n,
b_1,\ldots,b_m\bigr],
$$
since under the interpretation in question for every $a_i$:
$$
a_i\in\bigl[\bigl[a_1,\ldots,a_n\bigr],\bigl[b_1,\ldots,b_m\bigr]\bigr].
$$
Thus, as Andreas already pointed to it, there is no way to differentiate between sets of atoms and sets of sets of atoms and so on. Everything is reducible to a mereological set of atoms. (It is worth mentioning here as well that existence of atoms is independent from the axioms of the classical mereology.)