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 | evenly matched | Effectively the same output - 100W against 90W into 8 ohms is under 1dB, which is not an audible difference in loudness. |
| Analogue inputs | evenly matched | The same number of line-level inputs (1). |
| Amplifier class | depends | PS Audio PMG S200 is Class A/AB and Naim NAP 300 DR is Class A/B. Class A/B runs warm and is the long-established mainstream choice. Modern examples of both measure well - judge by the rest of the page. |
| Shelf space | depends | Naim NAP 300 DR takes up about 25% less shelf area (1356cm² against 1806cm²), and it is 92mm shallower, which is the measurement that decides whether a rack door shuts. |
| Price | A | PS Audio PMG S200 costs less - $7,999 against $12,700 at list. |
| Watts per dollar | A | PS Audio PMG S200 is the cheaper watt - about $80 per watt against $141. A blunt measure, and it says nothing about how either sounds, but it is the honest one for raw output. |
A PS Audio PMG S200 B Naim NAP 300 DR
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?
PS Audio PMG S200 has the edge on paper, though not by much. The rows marked "depends" are more likely to decide this than the score is. Think about the whole system: the roughly $4,701 saved by taking the cheaper one would buy better speakers or a subwoofer, which does more for the sound than the difference between two competent amplifiers.
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.