Tokina IS crap...i was once shown a tokina cpl beside a kenko one(the pro1 digital WITH coating).
First of all, please remember, tokina one has no coating, and for hoya one, when you compare with kenko, must compare the same type(ie. coating with coating)...of course if u compare hoya non coating with kenko coated, hoya will be cheaper rite, as for hoya coated vs. kenko coated, i did not exactly check the prices, but what i was told by TK foto is that hoya would cost more...why is that so? cause the hoya filters are purchase from the local distributer, who marks up the prices a bit ...whereas for kenko, they get it direct from japan, so without the middle man per say...so its cheaper.
okie back to tokina, why do i say its crap? the fact that i was able to see visual differences between the image quality through the CPL compared to the kenko really amazed me...james from TK put a cleaning cloth on the table(there were some words on it...), and he put the tokina CPL and the Kenko CPL on top of it..you could actually see that the wordings through the tokina one was not shap at all, looked cloudy...whereas the one through kenko was sharp and clear.
I am not saying that kenko is the best, i am just saying that there IS a difference in the price you pay...if u do not mind, sure go ahead..yups..
as for coating and non coating, well the coating is supposed to reduce flaring...whether you wan it its really up to you..yupz...
On a side note, there was once i went to OP to ask the price for kenko filters. In TK i got the 77mm Pro1 UV for 50+....OP quoted me only 30+ i think...not sure about the source of their filters..he might have quoted wrongly or i got cheated in TK(which i doubt so..) nonetheless, the CPL were pretty much the same price.....so..haha
anyway with a budget of $100, go for the Kenko Pro1 CPl la..its slim in profile, yet enough to attach a front cap...=)