As far as polarization, the really cheap ones have terrible polarizing filters that really doesn't help all that much for fishing. Still better than non-polarized, but.... These tend to be stamped lenses and even if the filter was fine to begin with, the stamping process bends it and you get various alignments, often meaning it doesn't cancel reflection. The only way to avoid that in a stamped lens is to glue the filter on the surface after stamping, but it delaminates quickly then, so not many do that.
From about $30 up (injection molded instead of stamped) in various plastic lenses the polarizing filters are fairly uniform. No real great advantages. They work fine. Focus on fit, color, coatings, lens material/clarity, etc.
Until you get to glass lenses, that is. The bi-refringence of a plastic lens in the typical injection molded "sandwich", in any type of plastic, tends to scatter light polarization before it even hits the polarizer, reducing it's effectiveness. So part of that polarized reflection is de-polarized and not eliminated by the filter, reducing the "see into the water better" factor somewhat. The more rigid glass solves that issue. I've found glass lenses do have better polarization in tests. It's not really brand specific, it's glass specific. Costa, Ray Ban, Maui Jim, Smith all make glass lenses (but they make other materials as well, glass is used in only some of theirs). But glass lenses cost a ton of $$$$$.