What about the filters in Photoshop CS (maybe in earlier versions). They have a range of filters that are made to mimic the physical filters you'd put on a lens, make it warmer, etc.
I would assume they are not allowed.
A physical filter, if your camera can use one, does the same (basic) thing and that is allowed.
What is interesting though is you can very easily do exactly the same effects perfectly legally with hue/saturation etc. All those filters do is offer a quick solution.
Not a gribe about the rules here at all, simply an observation.
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