Win7 x64 Geforce 980ti
Broken: blender-2.77.0-git.bfc5a94-windows64 buildbot
Worked: 2.77a official
Short description of error
Moving objects with animated render visibility show up one frame late when motion blur is turned on, thus the viewport and render show different results.
In 2.77a it still worked as expected.
Exact steps for others to reproduce the error
Open attached .blend -> render: