Naim don’t support master mode from Tidal as this involves mqa.
So with Naim + Tidal, and assuming no other hardware / software involved, there is absolutely no point having a master level subscription.
Qobuz however is fully supported, you will get the maximum available, assuming you’ve selected the highest bitrate option in the app.
If you want to use Tidal master level with Naim, then roon software will do the first mqa unfold.
Or a hardware solution would be to put a box in the system that does support Tidal master, and will output that in pcm format via optical (which you can then plug into the side of the mu-so).
It’s the “Naim doesn’t support mqa” reason that makes choosing Qobuz over Tidal an easy choice, assuming you want true hires without additional fuss.
You can get Roon to do the first ‘unfold’ of Tidal MQAs. For me it had a slightly un-natural tone that I didn’t really like, and I marginally preferred regular 16/44.1 on Tidal, so switching to Qobuz was an obvious choice.