I see some people here wondering if a Unity Atom HE could replace the 272, but see no direct comparison. I have had both, at different times, and always compared to my reference DAC, everything else being the same. The thing to know is I am not in the Naim eco-system - cables, isolation e.t.c is very different to what most of you run, and my power amplifier is not a Naim, in fact the exact opposite, a very high bandwidth, neutral ‘audiophile’ amplifier.
Last year during the big A2A discount I got a Unity Atom Headphone Edition to try out as a DAC/Pre in place of my Teddy Pardo TeddyDAC-VC. I gave it 150 hours break in using the Tellurium Q burn in disc.
The short of it is apart from the headphone output, the 272 is superior to the Atom HE in every way, even with network streaming (but only local NAS files). The TeddyDAC and the 272 are quite far apart in their character of sound, but both were better than the Atom HE. The Atom HE was pleasant sounding, but flat and lifeless compared to either the 272 and TeddyDAC-VC.
The Atom HE has a fully discrete headphone output, but the line output is op-amps, as confirmed by Naim on this forum. So IMO it’s not suitable for a stereo system, its a lifestyle headphone product. I was using the RCA out not XLR, so perhaps that is an issue and maybe the XLR is better?
The network input on the Atom HE, whether wired or wireless, was IMO average. It had a digital sound. I have a separate Lindemann Limetree Bridge II streamer + Farad Super 3 LPS and it was noticeably better, such that I would not live with the Atom HE internal streamer.
But this was using local UPNP files streamed from a NAS running Minimserver. Perhaps with online streaming services the Atom HE would pull ahead. But it kind of defeats the purpose of the Atom HE, an all-in-one box, you don’t want to add another 2 boxes.
But the surprise was the 272 ethernet input. I did not have any expectations after hearing the Atom HE ethernet, but the 272 was better here. Remember in my use case I only use local files on NAS. Of course internet streaming services like Tidal/Spotify would be superior on Atom HE. The Lindemann/Farad combo was still a better streamer than the 272, but this time only by a hair, such that its close enough for me to continue using the 272 as a local file streamer and sell the Lindemann off.
I’m not a headphone guy but I did test them both using Mark Levinson no 5909 headphones. These are high end wireless bluetooth headphones which also have a wired passive mode. So i was able to compare the internal wireless mode vs Naim’s headphone socket. On the Atom HE, the Naim was better than wireless, but not by much. Not enough to justify the purchase price, a disappointment. I was using the 6.3mm single ended output, so perhaps with ‘proper’ cans that use balanced the Atom HE would be worthwhile. The 272 headphone output was ok but not even close to the Mark Levinson’s wireless mode. So everything else being equal the Atom HE headphone output kills the 272 headphone output.
The above seems a bit long and pedantic but I could have used such a comparison myself a few months ago.