indeed mikem, it should be something like the pentax fisheye zoom at 16mm, but i wouldn't know to say for sure (never used the zoom).
probably the zoom would be better value, but the zenitar is bellow 200usd new in US, it is a /2.8, and it is really small (though i am not sure about the 10-17, never seen one in real life), it is NOT a true fisheye on aps-c though, it is just a distorted ultra wide, it does become a 180degree fisheye when fitted on a film body though.
the distorsion is very easy to correct on the zenitar (you can do it "unattended", like, have a script which does it for you, crop included), it does not degrade sharpness to any worrying degree, the true issue with using it as an ultrawide is that you need to watch your corners, and be aware that you will crop them out (so don't put something that matters for your composition in there), this could be an issue, it doesn't seem to be for me, ymmv.
polarizers: indeed, not suitable for sky with ultrawides, reflection on water and wet stuff is one thing i really need it for though. i don't use ND filters, i use braketing and exposure blending instead (but in some cases i wish i had nd filters at hand, i admit: like recently a tree in the foreground, on a very windy day..
)
the peleng is a different animal (or should i say beast). there is no need for that kind of nifty design for using the zenitar on aps-c, the filter system with three screws mentioned is what i was talking about earlyer (that should work, with cpl and nd filters, without any issues for the zenitar on aps-c, using just normal run-of-the-mill filters for the chosen system)
edit: dave is right, there is a filter thread in the rear, i am ignoring it completely because i find it useless, brilliant idea, yes, but useless
. for both nd (i am thinking graduated nd) and polarizers you need access while shooting.
edit2: have a look at the two samples i linked above to get an idea of the degree of distorsion and cropping needed for defishing.