Unless it's forced or is otherwise obviously the best move, I don't think that ...f6 should EVER be played by Black in the opening. Pushing the f-pawn two squares, instead of just one, is more often justified than moving it up only one square.
I'm not aware of any "good" defense in which Black effectively plays an early ...f6 other than in the conditions I mentioned above.
I suppose we could debate whether or not the Englund Gambit qualifies as a "good defense": 1 d4 e5 2 de Nc6 3 Nf3 f6.
We all know this common trap: 1. e4 e5 2. Nf3 f3 (??) 3. Nxe5 fxNe5 4. Qh5+ g6 5. Qxe4+ and white wins black's rook. Despite what you all may be thinking, 2. ...f6 (the Damiano Defense) isn't the flaw, it's f6xNe4. So, what does black play? 3. Nxe4 ... Qe7! I would like to know what your thoughts are on this gambit. And remember, like all gambits, there is some risk involved (specifically, white may not take e5, in which case black may need to get a knight on g6 and over-defend e5).