The only filters I use with my DSLR are polarizing and ND.
A polarizer would be pretty difficult for me to duplicate in Adobe PS; much more difficult than using the pol filter in the first place.
I use ND filters to keep the shutter speed down to the flash sync speed when using big apertures in bright sun. In bright sun the exposure can be 1/2000 @ f/4 with ISO 100. I want to get it down to 1/250th @ f/4, so I use a 3 stop ND.
I carried split NDs in my film bags for a while. They were screw on style, so the split was always right in the middle. The sky in my compositions never fit the filter so I didn't really use them. Like Digital Matt, I just blend 2 or more exposures, or mix different exposures of the same raw file. This has been more useful for me than shooting with split ND filters.