I tried some Hoya in the past. Their HD line is pretty good, but I would stay away from the lower tier. I had a polarizer from another brand that was pretty cheap, but ended up getting scratch marks from any touch, and then stuff got in between the layers. Basically wasted that money. So it makes sense to pay a little extra and get a filter you can use for years, instead of for just a few months.
A kit might make sense if you will actually use the filters. UV are not really needed on DSLR. ND can be used, but only if you do that kind of photography (for example you want to make shutter slower for blurred water, or you want to use f1.4 with flash in daylight so you add ND to keep things from being too bright). Polarizers can be useful, but only if you take photos of reflective things (like water) or landscapes with a lot of sky (to make sky darker; but polarizers don't work well with UWA lenses because they make sky blotchy).
Also, make sure the filters are the right size for your lenses. Pentax uses 49mm on a lot of primes and some bigger sizes for zooms. Tl;dr: I like Hoya HD, but would avoid "affordable" filters. But if they fit your specific uses, go for it.
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