Post DAC(reconstruction) filter for NOS DAC

[keron]

I am here with this DAC design with PCM1704 and the standard circuit provided by BB. As you can see in their datasheet.(Page 9)
http://www.ti.com/lit/ds/symlink/pcm1704.pdf
But I do not think they did justice with the DAC chip by throwing a simple post DAC filter in the Typical application circuit >:(. But I understand it is for 8x Oversampling topology and should work just fine.
My case is a bit different by going for NOS(non oversampling ) in fact more complicated since I do want to play back CD material through the DAC which samples at 44.1Khz.
The standard filter recommendation is a Bessel filter of 3rd order or higher for oversampling topology, but for NOS .............
I am not sure
I am not clear about which filter topology to use too. But my understanding is the phase linearity is as important as the cut off Frequency. I have few CD DAC circuits that start filtering at 40Khz.
I know the the first ALias will appear at 22.5KHZ but I do not want to start my -3dB slop much before it. Do not want introduce Phase non linearity with a filter which will possibly ruin the NOS effect.
Can someone help me?