Oh I use a polarizer with a solid ND filter all the time... it works brilliantly, especially when you're trying to shoot a waterfall and there's too much light to get adequate blur. The polarizer takes out the glare in the water and the bright spots on the rocks, so the two filters together are indispensable. Here's an example... it also happens to be a 3-shot HDR, but I used the dual-filter setup.
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