The substrate which supports the multilayer thin films is generally considered as infinity. In reality, any substrate is finite. It is also thick versus the thin films.
You can use transfer matrix method for layered structure on the finite substrate, because the thickness of the substrate is much more then the thickness of the arbitrary layer of the multilayer structure.
Interaction whithin multilayer thin films is coherent but it is not usually the case for the "thick" substrate. Small deviation of nominal thickness and spatial and index small inhomogeneities wipe out the coherence. The effect of the backside (opposite to the layered structure) can be seen as an average calculated over different substrate thicknesses integrating a half wave.