I'm not very sure too, it's from my experience (not very long though :embrassand some logical deductions.
Tried using a B+W 106 ND (6 stops) plus 2-stop GND and very often I'll still get vignetting, especially when the sun is near the horizon where the difference in the brightness compared to other parts of the sky further away from the sun is very huge. (unless, somebody invent a GND that gets lighter in circular direction like ripples in water). Add the fact that curvier the front element meant that the part further away from the sun will get lesser light, so it becomes darker :sweat:
The vignette is probably due to parts of the outer rim of your filter(or filter holder) showing up at the corners of the frame. It looks like a dark blur because it is only at the edge, and it is not in focus.