What filters can not be emulated in software?
Basically three: Graduaded and Neutral Grey, Polarizer and Star filter.
Star filters can be emulated to a degree (maybe better now than two years ago or so when I tried it) and it's very possible that you don't use them at all. That levaes us with the two other.
Graduated neutral grey is sometimes the only way to get a landscape, or buildings against the horizont without blowing the sky. The alternative is either to try to fix it from a raw file but it often leaves you with noise and less pleasing shadows, or make a composite from two different exposures. Works most often but still a graduated grey is the way to go in many situations. But, it isn't absolute necessary.
So, the sibling: A neutral grey is good to have when you need longer exposure times (waterfalls ?) or when ISO 100 or ISO 200 and 1/4000 is too much light for large aperture openings. A neutral grey is imho a good thing to have.
Finally, the polarizer. It is just necessary in situations where you need to avoid reflections. There is no way whatsoever in software to bring out what that was under the water surface, or to give that natural look of things where reflections are evil.
Something like that, others will chime in I'm sure.
For the UV protective thing... Well, I'm all for the UV-filters in 99% of all situations. I very much prefer to clean the UV-filter from salt spray compared to repeatedly clean the front lens element. I once tried to make it all clear to myself here:
Home Test: UV-filters - good or bad?: Pentax SLR Talk Forum: Digital Photography Review
I still have to get any sensible and thoughtful reply on that one telling me that the filters will ruin my life. Oh yes, we are all told from time to time that this will happen, but I say: check it with your lenses and find out.
regards,