Since one ideally uses a polarizer at a right angle to the sun, I have 
never been certain that adding coating to a polarizer accomplishes very 
much. I believe that Pentax does not add SMC coating to their 
polarizers, while they add SMC coating to nearly everything else that 
light goes through.

Tiffens and Hoyas will usually give you good quality at a decent price.

For coated filters I prefer Pentax, B+W, or Heliopan.

Joe

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