I might be inclined to accept the simplistic 'no' answers I am getting based on the idea that you would have banding due to the wide angle....but....
The front element of a fisheye lens is very curved. The front of a polarizer is flat. It is easy to see how the angle of light would change across a wide angle view through a flat filter, but if you consider the angle of light around a curved lens element, you could probably mitigate that problem a bit. The also could be putting the coatings inside the lens after the sharp angled light has been bent a bit.
I know that you guys think this is hair-brained, but I need to do some experiments between wide angle lenses and fisheyes to confirm or deny my hypothesis. I am just not convinced yet.