Here's what I found on the topic...
"A consequence of filtering light through two sheets of polarizing glass in this way is that when the filter is set to its maximum density, a dark cross will appear on your images. For this reason, we do not recommend using the filter at its maximum setting. The point at which this cross will appear is also directly related to the focal length being used. On wide angle lenses, especially when used on full-frame cameras, this cross will begin to appear at densities of less than 9 stops. The point at which the shadow begins to be observed depends on the exact camera & lens combination, but below is a guide (based on our own testing) of the recommended range of densities which should be sought at varying focal lengths. When used within these ranges, you should achieve even exposure across the image:
12mm: 2 stop (ND4) – 3 stop (ND8 ) operating range.
15mm: 2 stop (ND4) – 4 stop (ND16) operating range.
18mm: 2 stop (ND4) – 5 stop (ND32) operating range.
24mm: 2 stop (ND4) – 6 stop (ND64) operating range.
35mm: 2 stop (ND4) – 7 stop (ND125) operating range.
40mm: 2 stop (ND4) – 7.5 stop (ND175) operating range.
50mm: 2 stop (ND4) – 8 stop (ND250) operating range
70mm: 2 stop (ND4) – 8.5 stop (ND350) operating range.
100mm: 2 stop (ND4) – 9 stop (ND500) operating range.
The test results above are based on an APS-C camera. On a full frame camera, the operating range will be slightly smaller at any given focal length. For example, at 35mm on a full frame camera, the maximum density is likely to be something in the region of 5 stops. "