I have heard the Naim and it sounded pretty good (in a friend's system). My own preference is for tube electronics, but the Naim was decent sounding--dynamic and lively, and with just a little bit of the artificial "edge" to the initial attack of the note that makes solid state often sound mechanical and fake.
My issue with the Naim was that, in my friend's setup, it suffered from some kind of static electric buildup sensitivity that could not be cured by ANY change to the grounding of the unit, the table and the arm. When the air was dry, playing the unit for a while would, sometimes, lead to a loud pop and the unit would freeze up and have to be turned off for a minute or so before it could be re-booted. This was a big annoyance, and the pop had the potential to be speaker damaging but for the low power employed in this system.