Dear Nandric, "we" (... we, the people ...) do indeed have a choice which of several options we do choose.
It does depend on personal preferences, stereo or mono, vintage of the majority of the records one owns/plays ( how close cut to inner label ), effective length of tonearm and expectation in sound reproduction/ability of a given audio set-up to recreate soundstage dimensions and acoustical positioning.
Most will fare well with Baerwald/Loefgren A IEC, owners of mostly modern pressings with large wax will do great with Loefgren B IEC, collectors of early vintage stereo records of the 1950ies to mid 1960ies will prefer Baerwald DIN or UNI DIN.
There is no absolute - and there is NO mathematical "best".
It is - as long as this was about mono reproduction only ( and mono only it was when Baerwald / Loefgren A was postulated ) and when one assumes that the music engraved is VERY homogenous without huge climax' towards the end of a piece/movement.
But since music is anything but homogenous in volume or structure nor are all records cut following IEC, we have do address our needs individually.
Cheers,
D.