There are two options for how Motion blur and Depth of Field are handled in the back-to-beauty composite. If Depth of field and/or Motion blur are enabled in the V-Ray Physical Camera, these effects will are already be baked into all of the render elements. In this scenario using the filter render elements in the advanced back-to-beauty composite can offer finer control of some render elements. Alternatively, many compositing and photo editing packages can add the effects post-rendering using specific tools that utilize VRayVelocity for motion blur and VRayZDepth for depth of field, with some limitations.