Tested out my new Singh-Ray Vari-N-Duo non-slim filter to day to check the limits for vignetting with a 5D. Using the 24-105L, the vignetting was pretty severe at 24mm (to say the least). Zooming to 28mm was still very noticeable, and by 35mm it started to disappear...my guess is that by 37mm or so the vignetting would be nonexistent. Not the best of situations, but pretty manageable all things considered. With the same lens on my 30D, there wasn't any vignetting with the lens set at 24mm (38mm equivalent).
The filter isn't inexpensive, but then again this is certainly a case of getting what you pay for. Considering the cost of a 77mm high quality CPL such as a B+W or Heliopan, and then adding in the cost of multiple ND filters, the S-R filter isn't really any more expensive than owning a collection of similar filters. The build of the S-R is top-notch, with high quality materials and a very solid feel. The CPL portion is a bit warmer than that of my B+W Kaesemann CPL, but the difference is subtle and not distracting. Physically, the filter is about 18mm thick...subtracting the threaded portion that screws into the lens, the front of the filter extends beyond the end of the lens barrel by about 15mm when mounted. There is a slim version of the Vari-N-Duo, but as long as you can work within the focal lengths with regard to vignetting, the standard filter would work fine...personally, for what I have in mind for this filter, this shouldn't be a problem.
Sample pics:
Canon 5D + 24-105L, 24mm @ f/8:
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Canon 5D + 24-105L, 28mm @ f/8:
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Canon 5D + 24-105L, 35mm @ f/8:
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