Hi Rick,
I've been playing with the filters off an on for a couple of weeks now and I agree, there is a quality difference. But I am not sure if it is optical or significant enough me to spend the extra $ on Singh-Ray.
First, filters I currently own:
The top row from left to right is the Cokin 1 ND, Singh-Ray Soft Grad 2 ND, Cokin 2 ND, and Cokin 3 ND.
Bottom row is a B+W 72 mm CPL, Formatt Hitech 3 stop solid ND, and the B+W Grad ND 102 (2 ND).
One thing that jumps out is that I am not quite comparing apples to apples as the Cokins have a much harder edge and the Singh-Ray is definitely has a soft graduation. Also, there is a slight color change between the different filters.
The Singh-Ray has slightly less flex, is a little thicker, has polished edges and rounded corners. All and all, it is nicer:
Left is the Singh-Ray and right is the Cokin (both 2 ND)







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