It's been
announced that 50+ artists will be featured in NBA 2K23 at launch. On top of that, three new songs will be added every Friday.
With that being said, we don't have a full list of the artists, or even an actual tracklist at this time. These are the confirmed artists thus far:

The soundtrack will also be available to listen to on Spotify:
https://open.spotify.com/playlist/1SslbcItuTe4M2J7s24QPh?si=42c78bd5a76b479c&nd=1However, as of writing, there are no tracks on it. They'll presumably be coming soon, and new tracks will be added to the playlist as they appear in NBA 2K23.