https://www.lensrentals.com/blog/20...tertaining-circular-polarizer-filter-article/ might be of use. It notes that all the filters at various prices polarise the light properly, however the light transmission varied - interestingly though the best (the B+W) and worse (the Tiffen) for light transmission cost within a dollar of each other.
(Sorry I see Richard posted the dpreview link to the same article)
No worries Eloise
Of all Roger Cicala's excellent and entertaining reviews, that one on polarising filters is the least helpful in that it doesn't really tell us anything we didn't know. I've been writing in magazine reviews for years, and on here, that all CPLs polarise the same, and that shouldn't really come as a surprise because no manufacturer that I'm aware of has ever claimed a performance advantage in that area.
I don't really understand his transmission figures. There are basically two types of polarising material used: the lighter toned variety that has a neutral density value around 1.2 stops and a slightly warmer tone, and the traditional darker variety that I've tested at anything from 1.7 to 2.1 stops and sometimes with a hint of blue cast. You can see that clearly enough in the photo at the bottom of Roger's test, but his transmission percentages don't match up at all.
That aside, what we really want to know about is optical quality that can affect sharpness with long lenses, and particularly coatings that can have a big impact on flare and ghosting performance. Also the effectiveness of water-repellent easy-clean coatings. On all those things though, I've not found significant differences between the
best versions from the leading brands. Personally I'm not bothered about brass or aluminium mounts, or whatever design of knurling is used for the finger grip - six of one, half dozen of the other. The thickness of the mount is important though when used with wide-angles.
FWIW, I prefer the lighter toned CPLs, with multi-coating and an easy-clean top surface. Then might as well go for the cheapest, in a slim-profile mount (making sure it has front threads to attach the lens cap). Top end versions from Hoya, B+W and Marumi are all excellent.