Not sure I'd agree with all of the complications, SebC. The best way is to have a filter for each lens one's using. Say, you need a 72mm or 77mm filter, then cough it up and buy them; you're only buying them once. Step-up rings can save you a few bucks, but they add unnecessary complexity, risk of breakage (they do fall off sometimes) and vignetting.
For black glass, the best camera non-specific filters on the market are made by B+W in Germany. They make both consumer grade and pro-grade thicker barrel filters (Kaesemann series). A bit more expensive than Hoya, Cokin, Tiffen etc. but totally worth it. One advice, stay away from cheap no-name filters, they're crap.
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