I do not use Tidal or Qobuz anymore but the BubbleUPnP app (only for Android) has support for Tidal, Qobuz and much more. I understand that the app allows one to replay Tidal and Qobuz streams on any UPnP renderer that has been wrapped into an OpenHome renderer by BubbleUPnP Server, but I have never tried this approach. BubbleUPnP Server has to run on a networked machine. For instance, I run it on an RPi4 that is wired to my router and also runs MinimServer and serves music files on my LAN. If I enter http://rpi7:58050/ in a web browser (rpi7 is the name of the machine that runs BubbleUPnP Server), I see all my servers and renderers and, for each renderer, I can select to create an OpenHome renderer and the maximum audio quality of Tidal and Qobuz. I have never tried this scheme with Naim renderers, thus you should better check with someone who has “rooniefied” his/her NDS or simply try this approach with your 272. It costs you nothing.
There are of course plenty of Tidal and Qobuz endpoints but very few with high quality SPDIF outputs. If you do not mind system redundancies, you could use an ND5 XS 2 as a pure transport, see also https://community.naimaudio.com/t/nd5xs-or-nd5xs2/6782?u=nbpf. Another device that looks very interesting is the dCS Network Bridge, in my view.