Sure. What would be different?
If you have a Canon 10D, and probably other higher end Canons, however, you can adjust the Kelvin on the shoot to compensate for light temperature differences that would otherwise require 80a filters, and interpreting your RAW capture in different ways can simulate a split grad.
Multiplying your sky layer can help to simulate a polarizer, too, although I don't find it quite the same.
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Emily L. Ferguson
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New England landscapes, wooden boats and races, press photography http://www.vsu.cape.com/~elf/