The Coat Filter Render Channel is analogous to the Reflection Filter Render Channel, with the main difference being that all Coat render channels can be subtracted from the main back-to-beauty composite, graded, and added back in. The Coat Filter Render channel stores reflection information calculated from the materials' reflection values in the scene. Surfaces with no reflection values set in their material(s) contain no information in the render pass and, therefore, render as black. While the Raw Coat Reflection Render channel gives the full reflection of objects reflecting in the scene, the Coat Filter render channel shows how much of that reflection should come through in the composite. In other words, the filter defines the strength of the reflection, while the raw image defines what is being reflected in the image. When these two channels are multiplied, the true level of reflection is given and produces the Coat render channel. Using these component parts of the reflection, you can better fine-tune the reflection in your final composite.
UI Path: ||V-Ray Node Editor|| > World > Render Channels > Advanced > V-Ray Coat Filter |