don't know about manufacturers. out of all these, marumi and hoya and kenko seem pretty on par in terms of quality and name, buth hoya is probably the most common.
i myself have not seen a tokina before, so couldn't say for sure.
big sized filters normally cost exponentially more, so i'd say probably not. along with the hassle of having to screw on the step up ring, and the having to fiddle around, in the long run, i'd suggest not. buy individually. in fact, just think of which lens you might use that needs a cpl. for example, if you have a portrait lens, e.g. 85mm f/1.2, then the chances you might need a CPL on it, are frankly, probably a lot lower than a typical landscape type of lens, e.g. 12-24.