Originally posted by newarts I cannot think of a reason that such filters would affect image quality for long lenses any different than they would affect short lenses. The filter has no knowledge of the lens.
Perhaps image degradation is made more obvious with long lenses because more enlargement might be used with longer lenses - In my experience my long lens is often not long enough so I've got to enlarge/crop to get the final image size I want. This extra enlargement makes image degradation obvious.
"Affect image quality" is the key term here, not enlargement. The (logical) truth is that
*any* filter (CPL, UV, ND) will degrade image quality by placing another not-entirely-transparent layer in front of the lens.
Some brands are worse than others.
These variable NDs are made from two stacked filters (which are polarizers made from sandwiched sheets to begin with), and so they already double the potential for distortion due to irregularities in the thickness of the material, which is typically plastic. The cheaper the filter (in mfr cost) the more likely that distortion will be compounded.
So why is it more obvious in a 200mm lens than a 12mm lens? My understanding is that the
image from the longer lens is made from light "almost parallel to the sensor" (narrow FOV, even if the front elements and filter glass is the same size). This highlights any small irregularities in the optical quality of the variable ND filter with distortion (which makes things blurry when the distorting element is so close to the lens). So a wider FOV means that these minute distortions are not as apparent in the final image because the relevant light is coming from many different angles.
This is purely for filters, of course, as the lens elements themselves are purpose-designed for that FOV from the beginning. (Unless they are in a zoom lens, but I think Pentaxians know the value of a prime lens...)