Filters are not a choice. Filters are a necessary part of digital to analog conversion. The choice is about what characteristics or trade offs to make with filters.
This post by Jussi Laako remains the best description I have read of how a typical Delta Sigma chip DAC works. FIR means “Finite Impulse Response” which is a type of digital filter. “Taps” is a way of describing the length of a filter. Longer filters require more computation. The filters Jussi is describing within the typical DAC chip are comparatively very short due to processing constraints, which in turn imposes a constraint on how “sharp” their cutoff can be (bandwidth of the transition zone).