Photoshop can pretty much emulate any filter you can put on a lens.
However there are differences, a soft focus filter on the camera can record a soft image whilst still retaining all the detail, soft focus in any manipulation package will use a blur of some sort all of which will destroy fine detail. A soft focus lens (popular, and expensive, in the 1960's) was even better.
Colour correction is best handled on the computer.
Infra red is best handled in camera, though it will need a modified camera to do it in digital, you can do it in Photoshop, but the results are just not the same.
Any filter used to balance out the tones in an image such as graduated grey or a polariser are best done in camera. Modifying a burnt out sky for instance can be done in Photoshop particularly if you shoot RAW, but only at the expense of noise. A picture taken with a graduated grey filter will have less noise.
Neutral density filters to hold back exposure so you get long shutter speeds for blurring movement particularly water in streams and fountains, the effect can't be done as effectively any other way.
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