HDR or digital blending readily solves the issue of burnt out highlights in akward areas / odd dividing zones that the GND cannot solve, and i embrace it to help tackle tough lighting situations where the GND seems helpless.
If you are shooting a scene that has well demarcated light - dark areas, GND is quick and simple and gets the job done in a shot. But if you already have the option of making multiple exposures mounted, there is no stoping you from not getting a GND.
But do note that not all subjects are so static as to let you take multiple exposures for HDR or blending.
I will not throw away my GND and I will not hesitate to buy them if i need them in future.
While i suppose the might be able to come up with is a best guess mimick perhaps in terms of the color / saturation that a polariser can perform, How can the software create details lost under a reflection that a polariser can retrieve ?
i would use a cpl, but uneven polarisation in wide scenes and vignetting on my 10-20 dictate that i should not :bsmilie:
won't say that cpl is the only one that can't be duplicated.. when details are lost due to blown highlights (gnd) you will not get them back
and of course, i have not seen a good imitation of an ir photo that could even look close to ir - the extreme contrast in the sky and the glowing foliage, as well as the black water syndrome cannot be found.. in fact you are probably more likely to make an ir photo look more like a normal b&w photo due to sun conditions instead of the other way round :bsmilie: