>>3476518>has never shot waterfallsYou need nd filter in bright weather to be able to extend shutter speed or you'll get blow photo. Polarizers helps you is only in water reflection. In some cases they are useful, most of the time it's not, since they have no effect on white foamy water.
>>3476470Depends on the cam you shoot, lenses, aperture, and conditions. Adjustable nd filters come handy here. You're often taking control shot for sharpness anyway, so they're only for blurring the water, and a bit poorer quality isn't effecting the end shot.