Drakkith
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Obviously one can argue that per QM the idea of polarization of a photon being exactly X is incorrect. We have no idea what it is polarized at and most will say it doesn't have an exact polarization, only the probability of what it can be. To me, looking at the whole situation, X photons go through and less than X photons come out. Since the ones that come out don't appear to be "converted", and instead seem to have already been in the beam to begin with, I would say that a polarizer is a filter, not a converter.