Lensrentals rents *a lot* of camera equipment to photographers. When that equipment comes back after the rental is done, they test it to make sure it wasn't damaged.
So... They do *one heck* of a lot of testing. They have a lot of testing equipment and a very experienced testing staff.
And... They have a blog about photo equipment. And since they they're not trying to sell you equipment, they're a little more objective than many people who claim to test equipment on the web.
And... they did a couple of articles on polarizers - one test of expensive polarizers, another test of inexpensive polarizers. The articles are worth a read. Their blog is worth a read.
Here's the link:
Lens Rentals | Blog