Halasana

For the asana halasana, when inverted, should the back/spine be straight from shoulders to tail? I’ve seen it done both with the spine straight (vertical, spine looks stacked nice and straight) and with the spine rounded. Which way is correct?

Also, what is the difference between planting the soles of the toes on the floor (feet are perpendicular to floor) vs. pointing the toes and placing the toenail side of the toes on the floor?