Grade A?

Done that. At least twice. Good price, good car. Win.

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Correct me if I’m wrong but wouldn’t grade A basically mean it was fine but returned for personal reasons or that there was an issue but it was returned to naim for the equivalent of a service/repair? If so I’d have no issue buying such from a dealer if it came with a discount. I see what you mean about reselling but if the seller made sure to have it serviced there would be literally no difference between it and any other second hand recently serviced item. If Naim weren’t known for the quality of their repair/servicing which is essentially what refurbishing is, I’d be much less comfortable, I often avoid refurbished items because you don’t know what that means to the manufacturer and what level of effort they go to to ensure you get a truly like new product.

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It is not truly about the resale - which is to some degree hypothetical, unless a quick churn is envisaged.
The issue is - is it a good deal with Naim’s credibility a given? Ime it wasn’t - doesn’t mean that other options may be attractive. The op hasn’t said what the units are or the price, that’s their prerogative, albeit it makes it harder to be objective.
If the deal betters other dealers stock as a pricing benchmark, then proceed.
Can’t say more than “caveat emptor” in regard to price!

As I pointed out in the original thread as well, this is wrong. Warranty starts on the date of the customer receiving/coming in possession of the item. With an in-store purchase these will most often, but not always, be the same date. With online purchases rarely. Or at least it is in the EU, so it might have changed in the UK since Brexit.