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from numpy import sin,cos,sqrt,pi
from qutip import *
    
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H = Qobj([[1],[0]])
V = Qobj([[0],[1]])
P45 = Qobj([[1/sqrt(2)],[1/sqrt(2)]])
M45 = Qobj([[1/sqrt(2)],[-1/sqrt(2)]])
R = Qobj([[1/sqrt(2)],[-1j/sqrt(2)]])
L = Qobj([[1/sqrt(2)],[1j/sqrt(2)]])
    
The sim_transform function creates the matrix $\bar{\mathbf{S}}$ that can convert from one basis to another. As an example, it will create the tranform matrix to convert from HV to ±45 if you run:
Shv45 = sim_transform(H,V,P45,M45)    #  creates the matrix Shv45
Then you can convert a ket from HV to ±45 by applying the Shv45 matrix:
Shv45*H    #  will convert H from the HV basis to the ±45 basis
To convert operators, you have to sandwich the operator between $\bar{\mathbf{S}}$ and $\bar{\mathbf{S}}^\dagger$:
Shv45*Ph*Shv45.dag()     #  converts Ph from HV basis to the ±45 basis.
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def sim_transform(o_basis1, o_basis2, n_basis1, n_basis2):
    a = n_basis1.dag()*o_basis1
    b = n_basis1.dag()*o_basis2
    c = n_basis2.dag()*o_basis1
    d = n_basis2.dag()*o_basis2
    return Qobj([[a.data[0,0],b.data[0,0]],[c.data[0,0],d.data[0,0]]])
    
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def Rp(theta):
    return Qobj([[cos(theta),-sin(theta)],[sin(theta),cos(theta)]]).tidyup()
    
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Shv45 = sim_transform(H,V,P45,M45)
    
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Rp45 = Shv45*Rp(pi/4)*Shv45.dag()
    
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Rp45*Shv45*P45 == Shv45*V   # convert P45 to the ±45 basis
    
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Rp45* Qobj([[1],[0]])
    
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ShvLR = sim_transform(H,V,L,R)
    
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ShvLR*Rp(pi/4)*ShvLR.dag()
    
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