No single best amplifier here. What decides it is what you have to drive, what you need to plug in, and how much of the system you want in one box.
| Area | Better | Why |
|---|
| Power | B | NAD M32 has more power - 150W against 120W into 8 ohms. That is about 1dB, which is a small step in loudness but real headroom on peaks. |
| Grip on hard loads | A | Arcam SA35 holds up better into a 4-ohm load: its output increases strongly to 200W, where the other barely increases. That matters with demanding speakers far more than the 8-ohm figure does. |
| Noise floor | B | NAD M32 is the quieter design on paper - 124dB against 110dB. Audible mainly with sensitive speakers in a quiet room. |
| Built-in DAC | A | Both decode on board. Arcam SA35 goes higher - 384kHz against 192kHz. Very few recordings exist above 192kHz, so treat this as headroom, not as sound quality. |
| Use with a TV | depends | Only Arcam SA35 has HDMI, so the television can drive it directly and one remote controls the volume. If the system is for music only, this changes nothing. |
| Headphones | depends | Only NAD M32 has a headphone output. Worth something if you listen late, nothing if you never do. |
| Amplifier class | depends | Arcam SA35 is Class G and NAD M32 is Class D. Class G/H switches its supply rails to cut the heat a Class A/B design wastes; Class D runs cool and draws almost nothing at idle. Modern examples of both measure well - judge by the rest of the page. |
| Price | evenly matched | Priced within a few per cent of each other. |
| Watts per dollar | B | NAD M32 is the cheaper watt - about $22 per watt against $28. A blunt measure, and it says nothing about how either sounds, but it is the honest one for raw output. |
A Arcam SA35 B NAD M32
depends neither is better in the abstract - it turns on your room, your system or how you will use them. Only specs published for both amplifiers are judged; anything missing on either side is left out rather than guessed.
Which should you choose?
NAD M32 has the edge on paper, though not by much. The rows marked "depends" are more likely to decide this than the score is. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Arcam SA35 is the safer partner, because how an amplifier behaves when the impedance drops matters more than its 8-ohm rating. If this sits under a television, Arcam SA35 is the one to buy - HDMI ARC means the TV remote controls the volume and there is no second box in the way.
What a spec sheet cannot show: how either sounds with your speakers, how the controls feel day to day, and what the app is like to live with - which is where most all-in-one amplifiers are actually won or lost. Power figures are the manufacturers' own and are not measured to a common standard, so treat small differences as noise. If you can hear both, that will tell you more than any row above.