I wouldn't bother with ND filters on the telephoto as generally you are chasing for the higher shutter speed.
A CPL might be useful though for outdoors and landscape and its a 1-1/2stop ND effectively.
In theory you could use a 67mm on all your lenses with the appropriate step ring(s) since you already have the FZ18 piece for your 31.
The DA15 might need a glassless filter to space out slightly since the retracted sliding hood does stick out a few mm from the filter threads.
Buying the various filter sizes is just convenience over cost.
Living in Sydney I tends to be sunny A LOT (terrible I know)
If I'm outdoor in the sun and using primes I will have a CPL on maybe 3 lenses I'm using. eg DA70 with 49mm, FA31 with 58mm on and DA18-135 with 62mm on. Swapping lenses (as I tend to do lots) is quite easy.
Now if i want to use my 55-300 then its a bit more of an inconvenience to unscrew the 58mm from the FA31 first and then onto the 55-300 , fit the hood and set the CPL.
If i only had one big filter with step down rings for other lenses, then swapping lenses and then filters
every time takes much longer takes much longer. I'd find this to be a bit of a pain, moreso than spending the extra cash.
The other problem with using an over size filter is it prevents from using the hoods properly.
I reckon you could get away with a 49mm for DA15 and it would be OK for your 52m K-lenses, (maybe the 31? on crop).
A 67mm would be needed for a Tam 17-50 and still use the hood OK.
A sigma 70-200 might be OK using the 67mm with step down on a crop sensor.
The variable ND are aimed at DSLR video and i guess would be invaluable to for that.
I've got a couple of ND8 (3 stop) for opening up the aperture in portraits 49mm & 58mm. Maybe a 49mm one of these might be useful for your prime lenses, maybe a 58mm if using the FA31 on film.
A 10-stop B+W , Hoya (round filter) is great for the looooonnnggggg exposures and the DA15 lends itself to this really well you easily make a feature out of the streaky clouds in the sky with an ultra wide. This is pretty cheaper not much more than an ND8.
Either that or you can go a Lee big stopper (4" square) will fit any lens size but it's pretty pricy.