Hegel does the 1 box solution about as well as anyone. I've compared the Naim Uniti Nova to the Hegel H160, haven't heard the H360 though. The Naim might be a bit under powered depending upon the speakers/size of the room. I never found myself wishing for more power then the 160 but if you are looking at the H360 you must be coming from a pretty serious setup. That said, the Naim nails the voices and is an extremely attractive and feature filled component and would be my favorite if looks and features mattered and didn't need to recreate concert volumes in my living room. The Hegel has a more balanced sound with nice amount sparkle in the highs and a fuller bottom end, but the vocals weren't as pronounced like in the Naim. When it comes to price there is no contest. Since the H190 came out there are incredible deals on the H160. Its going to be the same way for the H360 when the H390 comes out. Both units feature Airplay which is an incredibly awesome feature and changed the way I listen to music. As for the dac on the Hegel, its terrific. But DACs all sound pretty much the same under blind testing conditions. It mostly comes down to the source file, if two different DACs are capable of playing the file at its native resolution they will be virtually impossible to tell apart.