Limitations of use for polarisers on ultra wide lenses is not because of quality of filter or lens, it is just the nature or physics of light.
Light from the sun is not polarized and can be affected by many things, haze, angle of view from the sun, diffraction, and reflective surfaces. As light passes through the atmosphere blue wavelengths are affected, which is why the sky can appear a paler blue in different angles and different seasons.
For Photographers, what is important to know is that only a narrow band of a scene, around 85º, will have the best effect from a polarizer, around 12mm or 24mm Full Frame, and at around 90º to the sun. Ultra wide angle lenses will capture more of a scene and therefore can have strange effects.
The image above demonstrates this. Taken on Llandwyn Island Anglesey using the 7-14 f2.8, the sun was not at 90º to the scene, and the lens took in a huge 110º view. The effect is a pronounced dark blue circle in the sky. The image would have been more successful using a 12mm lens and polariser, or no polariser. The same effect will also occur on a large flat body of water such as a lake, where part of the image will have reflections removed and part will not.