Stills or video? Or both?
Using polarizing filters to control glare off the sea *can* provide *some* help, at the expense of fiddling around, because for the help they can provide a single setting of the rotation of the filter should be optimized for the particular direction/angle of the source and the angle of the reflection to the camera. Polarizers rarely provide 100% of what we might want, but can help, at the expense of lots of trial and error… if it matters!
ND filters are useful when you want particular shutter speeds to represent motion. Usually, just in video. Search is your friend, there are a hundred threads on this.
Typically, pilots want sharp stills, meaning no motion blur, so ND filters are rarely used.
Combo ND/polarizers are popular for manufacturers (why buy just 3 ND filters when you can get the whole set with pola too!) Their utility would be only for video where you need ND as well as polarization. But I’ve *never* used the polarizing filters I have… I’m typically always using ND for video, which means it may be on the drone when I want a still.
If exposure, shutter speed, gain/ISO, ND, and aperture are not familiar terms it would be very helpful to study up on the basics of exposure and exposure controls in stills and video. A little learning can greatly illuminate these choices!
***edit***
Oh look, the forum software has provided links to related threads if you scroll down a bit - you don’t even have to search!