There are three examples of DAC reconstruction filters, designed in a Matlab filter design application using 148 taps, 395 taps and 1001 taps, in this
Audio Science Review post.
For those who know how to read the filter response graphs, the aim is a flat enough pass-band, enough attenuation in the stop band and a small enough transition band in between.
The first (148 taps) seems to me to be just about OK. The second (395 taps) seems to be very good and the third (1001 taps) seems to be well into over-design unless someone enjoys having a DAC that is state-of-the-art (which is absolutely fair enough IMHO).