A few comments about Charles' questions.
You wish to use a centre filter when you shift your lens to compensate for darkening in the corners for some subjects. As mentioned, by shifting you use rays entering at a wider angle. So you need a large flange if you really want to correct the "natural vignetting" of the lens. In fact "natural vignetting" combines with any source of mechanical vignetting when the filter flange is not wide enough.
So If you use the same filter diameter as the front ring diameter you simply miss the point i.e. compensating for darker corners ! By re-introducing mechanical vignetting after having compensated (at a nominal cost) natural vignetting, you do not gain anything...
Probably you could mount a Rodenstock 82/112 centre filter designed for the (discontinued) 6.8/115mm or the current 4.5/90 Grandagon-N. Those Rodenstock filters sometimes show up as second hand items...
I was lucky to find a second hand 55/67 Rodenstock filter for my 6.8/75 Grandagon-N and I am very happy with it, it is perfectly neutral for colour, -1.5 f-stops is not a big deal for static subjects.
Recently I got (second hand as well) an Heliopan in 67/86 size for my 6.8-90; not yet tested but I am 100% confident about it (colour rendition is an issue with centre filters ; and
color rendition is an issue for
center filters as well

) since the previous owner is an uncompromising professional large format slide user.
So you can't go wrong in termes of color cast either with the Rodenstock or the Helliopan centre filters. Or the Schneider, I know that they exist, they might be even easier to find that the Heliopan of Rodenstock but I don't have any echoes about them.
In order to adapt the 82/112 Rodenstock filter to your 77mm front thread you'll probably need a 77-to-82 step-up ring at the cost of a small mismatch between the filter and the lens.. which is already mismatched not being a 115mm Grandagon-N

This could work even if the filter is not designed for your Nikon.
On the technical aspect on how the centre filter works.
Wide angle lenses are almost symmetrically built and their entrance and exit pupils are located very close to the nodal points of the lens. Hence by the basic property of nodal points, the angle of an input ray aiming at the centre of the entrance pupil is exactly the same angle as for the output ray exiting from the centre of the exit pupil.
So a centre filter, in fact : the same filter, could work almost perfectly on the back side of the lens.
Centre filters are computed by taking into account the mean ray crossing the centre of the pupil.
So if two lenses have their pupils located differently, in principle you cannot swap filters from the original lens to another. Moreover the natural vignetting of wide angle lenses is already partly compensated by the so-called pupillar distorsion effect, effects that might be different from one brand to another for the same focal length.
In reality the matching does not have to be very tight between the centre filter and the lens; and Heliopan, a serious and reliable independant filter manufacturer does not specify for which lens brand it is designed !
Now there is a subtle question regarding what happens when you insert a plane and parallel piece of glass behind a wide-angle lens aiming at infinity.
First, a piece of glass behind the lens generates a focus shift by about 1/3 of the glass thickness. This not very important since you focus on the GG and not with an helical or a rangefinder. However one should expect that this focus shift changes with the wavelenth of light...
When placed in front of the lens, the image shift is strictly : zero, since infinity plus 1/3 of thickness = infinity.
Another subtle effect in addition to the focus shift : when the glass plate is located behind the lens, at a finite distance from the final image. The glass plate generates some amount of spherical aberration, the results being worse for higher incident ray angles. Whereas when it is located in front, with an object at infinity, no aberration of any kind is generated even with rays entering at plus or minus 50° (total =100) of the optical axis. This is a bit hard to explain since in both cases angles enter at a high angle...
So as summary : placed in front of a wide angle lens, there is no image shift and no aberrations of any kind with any filter, hence this is the preferred setting for landscape use.
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There are actually two series of centre filters
- the 100° series minus 3x / 1.5 f-stop the one we are discussing here
- a 110° series that are hard to use with their filter factor of 5x, -2.5 f-stops... but this factor is really necessary if you really want to compensate natural vignetting up to 110°...
For the convenience of our readers
- the Linos-Rodenstock relevant web page for centre filters is here
http://www.linos.com/pages/no_cache/hom ... 571ffb8782
- the Heliopan catalogue, version 2009-01 is here in pdf
Centre filters are described P.13, Heliopan apparently no longer fabricates 5x filters for the 110° lenses, they only sell 100° / 3x filters.
http://www.heliopan.de/Preisliste.pdf