Discontinuing the nDAC was a logical step given that they were not offering any transport and that, after about 10 years of production, the demand for the nDAC was likely to be low.
The innovative bit in the second generation streamers is the streaming platform which I understand comes from StreamUnlimited. StreamUnlimited also supplies dCS and many other manufacturers, thus I am not sure that Naim are not actually following the herd in this area.
The innovation that is due now is a new DAC architecture. This might or might not profit, in terms of sound quality, from having the DAC and the streaming boards in separate units.
From the point of view of functionality, separating streaming and DAC concerns certainly make sense, as owners of the first generation of Naim streamers have learned the hard way.