this device only has an analog USB connection, aka the signal isn't fed through the Naim's internal dac. the front input doubles as a 3.5 toslink, and there are coax and optical inputs in the back, but no digital USB. this may or may not suffice for the OP.
The Onkyo TX-8050 has WiFi & USB which plays from a thumb drive (mass storage) but only plays MP3 - no WAV or FLAC files. It's also a receiver.
Yamaha CX-A5000 - Acurus A100x3 & Outlaw 7075 - Salk Song Towers - Custom Selah Audio Center - Oppo 103 - Marantz TT42 ***GO SEAHAWKS *** Twas a woman who drove me to drink. I never had the decency to write and thank her ~ WC Fields