I managed to set up my coding enviroment on my other pc. now i can work again on the plugin and i have done so.
while i searched for a way to motion blur particles i discovered the possibility to make deformation blur working. thats another one i never suspected to happen.
in this picture you see the position of the sphere in the 2 different frames:
here you see the rendering with just transformation blur (like it is right now in the plugin):
and here now the new version with deformation motion blur:
this works also with particles but not in a way you would like to have it. for this current implementation it needs the same amount of particles (points in the 3d object) in every frame. quiet useless with particles where you emit new particles every frame