From a purely theoretical standpoint, if you wanted to accurately reconstruct exactly what was in the original signal, you'd need an infinite length (or maximum number of taps possible with the number of samples in the track anyway) sinc filter, of a 'halfband' design.
This essentially means it perfectly adheres to Nyquist theorem, fully attenuating everything above the Nyquist frequency, and not attenuating anything below that.
As
@castleofargh mentioned, Chord is a good example of this, they have the steepest halfband sinc filter of any DAC manufacturer currently with the DAVE+MScaler:
The problem in practice is that we can't actually implement a 'perfect' or infinite length filter, given as an infinite length filter would require infinite computing power (closest thing we have is PGGB which does not work in real-time and isn't cheap). But other options like MScaler or HQPlayer get pretty darn close practically speaking, with MScaler being 1 million taps, and HQPlayer offering 2 Million taps with the Sinc-L filter.
But also, this approach assumes that the signal itself was 'perfect', and since a lot of aspects of production won't be perfect, such as the filters in the ADC itself used for recording often being relatively basic, the signal will often contain some unwanted issues such as ringing that can be removed by having a filter that doesn't reconstruct all the way up to the Nyquist Frequency.
If you had a 'perfect' signal, a non-apodizing filter would be best.
If you had a 'problematic' signal, with ringing caused by the ADCs or DSP used in production/recording, then an apodizing filter is arguably preferable.
Something key to mention though: Ringing is not 'always there'. A lot of people think ringing is a really bad thing, when it's not. Ringing is the result of the filter WORKING. It's an effect of the filter removing out-of-band content, and it only occurs in the presence of an illegal signal.
If you have a 'properly' recorded and produced track, with no clipping or other illegal content, then there won't actually be any ringing anyway.
A lot of manufacturers and consumers will point to impulse responses of 'short' filters and say "look no ringing that's great!", but the reason there's no ringing is because that filter is shorter and isn't actually filtering effectively. If you wanted zero ringing you could just use a NOS DAC. But in terms of what is actually objectively most accurate, a longer sinc filter is the answer generally speaking.