I had this in a reply to an email to Naim this week and I have since seen the exact same wording quoted elsewhere, so I guess it is the official line currently:
“The implementation of Tidal Max into current Naim products is on our roadmap for 2024. We had originally planned this to be around the start of the year, but due to unforeseen circumstances, we made the decision to delay this until such time that it could be given our full support. We apologise for any inconvenience caused - as soon as we have a clear date of release for Tidal Max, we will send a formal communication to our retailers and customers.”