So far, we are looking at a perfect corner-cube retroreflector, and we will go on to look at the effects of imperfect components soon. Before that, let us consider the effects of polarization and thin-film coatings on the perfect corner cube retroreflector.
Rays totally internally reflect at the N-BK7/air interface, and there is a phase change upon total internal reflection:


In the corner cube, each ray is TIR-ed three times, and the resulting accumulated phase change is therefore a function of incident polarization and position on the corner cube aperture:

The incident linear polarization is transformed into a six-segment pattern. This means that even in the case of an "optically perfect" corner cube, there are artifacts imposed on the imaging quality of the beam by this phase rotation.
For most (but not all) sequential analysis features, the polarization ray trace is only used to determine the transmitted intensity of the ray while accounting for Fresnel, thin film, and bulk absorption effects. The rays are attenuated in intensity and a weighted computation is performed. Polarization phase aberrations and the vectorial nature of polarization are ignored.
However, some features consider not only transmission, but also the separate orthogonal vector components of the polarized light, and polarization phase aberrations. The Huygens PSF and PSF Cross Section, Huygens MTF, and Encircled Energy using the Huygens PSF all consider the full polarization vector and polarization phase aberrations. These computations work by computing data for the Ex, Ey, and Ez components of the polarized electric field separately, then incoherently summing the results. The polarization phase aberrations induced in each orthogonal component of the electric field are therefore considered as any other phase aberration.
For example, if the Huygens PSF calculation is set up as follows, and does NOT consider the effects of polarization:

then the point spread function looks exactly as we would expect: an Airy disk in angle space, with a Strehl ratio of 1:

However, checking "Use Polarization" shows a very interesting result:

There are six subsidiary maxima, corresponding to the six regions of polarization phase rotation. The Strehl ratio falls to 0.334. Furthermore, the subsidiary maxima are not exactly six-fold symmetric. This is because the input linear polarization vector bisects the six-fold symmetry of the corner-cube.
Similarly, if we use Physical Optics Propagation (POP) to propagate a TEM
0,0 beam through the corner cube and ignore polarization effects, we get exactly what we expect out: a TEM
0,0 beam with a constant phase (optical path length) offset:


However when polarization effects are accounted for:

we see:


All these effects are because of the phase rotation upon total internal reflection. If a coating that has zero phase upon reflection is placed on the end faces, all these effects disappear and the Strehl ratio returns to 1. Equally, if a coating that enhances the phase shift is added, the effects increase. If a quarter-wave MgF
2 coating is placed on the retro-reflecting surfaces (and it may be bizarre to put an anti-reflecting coating on a totally-internally reflecting surface, but this is just for demonstration) then the phase on reflection from a single surface becomes

and the Huygens PSF becomes

Note that the Strehl ratio has now dropped to 17%! Note also however that the angular range we are talking about is exceedingly small, and the
'beam width' in angle space is only approximately twice the diffraction limit. These polarization effects are real, but very sensitive. As we shall see when we start to deform the retro-reflector, manufacturing errors can quickly swamp these sensitive interference effects.