I have a Sony F828, and I need a couple of ND filters. I've decided that if I buy them, I should buy nice ones, such as B+W or Heliopan, and those a pricey pieces. However, the F828 is a 58mm lens, and I know the better cameras are much bigger, in the 70mm+ area.
Ken Rockwell.com suggest buying the biggest filters you can afford, and using step up rings to prevent buying new filters when you buy new cameras with different lens sizes.
I see the logic, but will step up rings degrade performance, such as adding vignette and flare? If it's good reasoning, how big should I go for practical purposes. I'm probably never going to have enough money, nor reason, to buy a large format camera. But I can see myself buying a DSLR Canon back, etc., in the 3K range some day.