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Hmm well the depth buffer only has accurate depth for opaque objects (and even that's not really true). Things like hair wouldn't be in there. Its not ground truth depth.
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I think it has more to do with what kind of data they have access to at runtime - IIRC DLSS upscaling has only required the previous frames and motion vectors, so requiring depth buffers would mean it was no longer a "drop-in" replacement

> I'd also be interested in how post-processing fits in with this.

I think screenspace effects like film grain and tonemapping are excluded in the same way UI elements are rendered separately from the game.

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That doesn't make sense; every game has a depth buffer, but not every game has motion vectors.
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Because the depth buffer isn't always accurate or accessible.

WoW goes to lengths to hide its depth buffer.

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