Hello Luiz,
Maybe an misunderstanding.

I attached the FT-2 to a FLASH handle or Flash GRIP with a base plate on which I screw the FT-2 by means of a built-in screw.
Of course the FT-2 lacks flash connection besides othe options!
Flash grip: to connect flash hammer also name as potato-flash to a camera by means of a base plate attached to the camera, whith a ball head the flash can be adjusted in any directions, the ball head placed at top the flash handle.
The question deals about the angle of the VERTICAL angle if it is indeed 27 °
Not ask about useless of it
The sun shade is NOT useless as told in the book by several authors eg. Lee Frost and O'Reilley, and others. Famous panos photographes.
The Sun is reflected in the front of the lens, shading of the lens avoids flare. The Xpan camera with a 45 mm objective are also use with a sun shade!
The tip of using a 120 spool is indeeo worthless, if filed the groove or slot is bigger then the 35 mm spool, causing it splits in two halves. In Europe we have plastic spool, and not made of wood as in old days!
My question of the ND filter and not polorising filter ( I known the differences!) are not yet answered I don't ask a review of quality etc, but just if this newton rings influenced or harm an image takem with a camera, with a film B/W monochrome or colour film (Slide or negative film)
Yours Faithfully
Gerard