The way I currently do this is using an iFi iDSD Micro USB DAC which I’ve used both with Audirvana as a front end as well as with Roon. the output from the DAC is RCA which then connects directly to the amp, which in my case is an Arcam AV amp.
There’s a few key points to reiterate here, namely that Naim don’t support any type of MQA decode natively in their products, past or present. If you add Roon to a Naim based system that can do the first unfold of the MQA data in software, the final unfolding part to achieve output and playback of Tidal Masters beyond 24/96 requires a DAC that can do that in hardware.
Given the equipment I own and can use to actually test these things and give a real world opinion on, I’d expect this to be the only realistic way to give you a true full unfold of MQA source material.
My understanding is that of the option available that partially support MQA in software like Roon or Audirvana, they are limited to only being able to output a 24/96 analogue signal, to go beyond that requires a DAC that supports full MQA unfold in hardware.
The 272 cannot support being a Roon endpoint either so to utilise Roon to give a 24/96 output still requires a mediator between the Roon Server and your 272. The suggestion to evaluate Audirvana as an alternative is viable as that is based on UPnP which you 272 does support.
Hope that all helps anyway!