I find both the DA15 and DA40 do great with no filters at all. I got a 49mm CPL and played around with it but decided the lenses are just fantastic without filters in the majority of situations I like to shoot in. The 40 also needs a hood (prone to flare), so if you put a filter on it you'll need a more traditional hood or it will vignette with the stock one stacked on a filter (mine did anyway).
I really like the majority of the skies I get with the 15 and no filter:
Then I save the filters for the lenses I have that lack the "pop" of the Limiteds have like the kit lens or older primes.