Hey James. Call me biased, but I think that HDR in Photoshop is cheating. I know that some may argue that using GND filters is also cheating. However, for me there is a big difference between getting as much as possible out of the camera vs. allowing heavy manipulations during post-processing. Not to mention that most of the HDR photos that I've seen to date look fake, where GND filters offer much more realistic perspective.

Misha