A good Variable ND Filter... help!

Why bother? There are too many drawbacks to vari-NDs IMHO, sharpness being perhaps the least of the them, but you will always suffer that for critical work, particularly if you use them with longer focal lengths. The basic problem is there are two polarising filters stacked together, so there is double the opportunity for flare and softening. Suggest stick with fixed NDs, multicoated ones.
 
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