"What do you guys think of the Theta Miles? I used to have one (and loved it) but I different gear at the time. Any comments on how a Miles would sound with the rest of my gear? I have the opportunity to buyback the one I sold another audio friend a while back. He wanted a black one (mine was silver)."
I had one. The build quality was fine buy I didn't care for the sound quality. It just had no life to it. Very boring player to listen to. Some of it, I believe, had to do with Pioneer transport they used. The Wadia 830 and 301 were the only players I've heard that sounded really good with that transport.
"I've talked to the seller and he cannot confirm... only saying the original had it upgraded, or perhaps upgraded to the 3.5? So what do you guys think?"
Call Naim and give them the serial number. I think the US importer is somewhere in NY.