Both are desktop DAC/amps, $3500 against $3799. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The Naim Uniti Atom Headphone Edition reaches 100 dB on 567 of the 567 models here, the Marantz SACD 30n on 552.
| Specification | Marantz SACD 30n | Naim Uniti Atom Headphone Edition |
|---|---|---|
| Power into 32Ω | 50 mW | 750 mW |
| Power into 150Ω | 11 mW | 160 mW |
| Power into 300Ω | 5.3 mW | 80 mW |
| Power into 600Ω | 2.7 mW | 40 mW |
| Output impedance | not published | not published |
| Output noise | not published | not published |
| Price | $3500 | $3799 |
| Headphones it reaches 100 dB on out of 567 | 552 | 567 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
15 headphones reach 100 dB on the Naim Uniti Atom Headphone Edition but not on the Marantz SACD 30n — HiFiMAN HE-6se V2, HiFiMAN HE6 Remastered, HiFiMAN Susvara, 12 more.
552 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: Marantz SACD 30n and Naim Uniti Atom Headphone Edition. Or put either against your own headphones in the source comparison tool.