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you both have a point ( mattuk and jet_kit ) and i would say most filters can be electronically emulated apart from neutral density filters especially something like a 10 stop filter
the problem with lowering iso levels is below a certain threshold the image begins to lose dynamic range hence not seeing many cameras with iso levels below 100 and in Nikon's case 200 iso
i would imagine that when you turn the iso levels or gain down to the levels required to emulate a 10x neutral density filter things would probably be looking pretty poor
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