Hi,
I have a HOYA CPL filter with 52mm, Marumi for 49mm and Kenko for 49mm.
All three are good, I can not directly compare the HOYA with other two since I do not have a step down ring, however, between MARUMI and Kenko, Marumi wins every time.
Besides CPL filters I also have UV and some colour filters (for B&W film) both from Marumi and Kenko. For my eyes, Marumi is clearly a better choice, althoug a more expensive one. So I believe it all comes down to how much cash are You willing to spend.
I'd go for Marumi.
Regards,
Bostjan
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