extreme filters are where theory falls apart.
there are some things to note when using nd400 - i used to have one, lost it in dorset, got a b&w nd1000 replacement (10 stops)..
1) extreme vignetting at widest end, at least for 10mm
2) extremely weird refraction effects, you get funny exposure strips (like bands) here and there in the picture, this has to do with light
3) shift color shifts, usually some amount of saturation, along with warmifying effects
you definitely do not need it for night shots, one stop in a night shot, due to longer shutter speed needed is 200 times more painful than daytime shot.
think of it this way - a nd1000 (10 stop) makes 1/4000 in daytime 1/4
at night, 30 seconds with nd1000 becomes.. 512 minutes
go figure.