Has anyone just tried it? It wouldn't be that hard to print up a few 4x4" filters with different gradients and densities on a sheet of transparency film and see what works. Of course there will be optical imperfections, but maybe they won't be bad enough to worry about.
Putting a dot pattern in front of the lens, for instance, is one way of making a diffusion filter, but those dots are fairly coarse relative to an inkjet printed transparency. That close to the front of the lens, the dots are going to be way out of focus, so they might not matter, just as bubbles in the glass or light lens scratches have very little effect on the image.
One issue is that OHP tends to be a little milky, so that the printer can detect it. Perfectly clear OHP sometimes needs a backing paper for the printer to recognize that it's there, and it's OK to print.