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bokeh should imply depth_of_field, not alias to it, I think. The wiki descriptions even point out the difference - one describes the effect of something being out of focus, while the other describes an aesthetic quality.

Bokeh is photorealistic blur or trying to mimic a typical effect of it, really. If something in the background or foreground is simply blurred, you can safely tag it with depth_of_field, but if you spot in the out-of-focus part circles, hexagons or something similar, or even patterns of it, you should tag it with bokeh.

For example, personally I wouldn't tag https://chan.sankakucomplex.com/post/show/5042856 or https://chan.sankakucomplex.com/post/show/2572465 with bokeh because they use a basic blur - you don't see any circles or anything, not even a little bit.

https://chan.sankakucomplex.com/post/show/5017341 and https://chan.sankakucomplex.com/post/show/4303766 on the other hand, has these circles, which is a common example for bokeh.

See also https://upload.wikimedia.org/wikipedia/commons/a/ac/Faux-bokeh-comparison.jpg

I wouldn't tag 1 with anything
I would tag 2 both the tags
3 would just get the tag depth_of_field, because it's not photorealistic.