A polarising filter alone won't cut the light down enough when viewing the moon to make it comfortable. Two polarising filters rotated around to get maximum light cut-out will be better - but when I've tried it, it made the image a tad mushier than that with a single equivalent Neutral Density filter.
That said, I've never looked at the moon in a 28" telescope. You may well need two dark ND filters.
Regards,
Renato
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