I have only heard the Naim streamer once, and I wasn’t really paying attention. But I own two Aurender: N100 and W20SE. Aurender only does streamers and there flagship is the most used in the industry at shows. During my research phase Naim never came up. The Aurender Conductor app for controlling the streamer is highly regarded by users. They have great support from in the app. I have owned a number of streamers… I have no plans of changing. The other streamer brand I have been impressed with is Linn.
My Aurender W20SE produces sound quality better than CDs and equal to my really good analog rig with high Rez Qobuz content… and exactly equivalent on red book CD. (You can see my systems under my user ID).