It very much depends on the film, its age, how developed, etc.
For some old Tri-X I've shot, the unexposed base (fog) has been a lot more dense than the image in some (attempted/failed) underexposure/pushing in TMY. The RPX25 I just developed has got to be one of the cleanest / clearest bases I've ever seen, I reckon it'll take quite a few layers of that to affect exposure by much.
Also, placing
any ND filter at the film plane is not a good idea:
a) if you jam anything between the opening and the film, it won't be in focus, may not fit, and could scratch the film. Same if you run the film backwards (but not as extreme).
b) the light rays are focussed at that point, any tiny scratch or dust on the filter will show up badly.
c) anything in the light path at that point will affect sharpness, for a primer read
this about what happens when you put different thicknesses of glass near a digital sensor (putting film or an ND in front of film will do exactly the same thing).
d) it's a lot better to put it in front of the lens, the light rays are unfocussed at that point, so imperfections won't show up on the image. As said, some 4x5" film is better for that...