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 - 160W against 180W into 8 ohms is under 1dB, which is not an audible difference in loudness. |
| Grip on hard loads | A | Parasound Halo A23+ holds up better into a 4-ohm load: its output increases strongly to 240W, where the other barely increases. That matters with demanding speakers far more than the 8-ohm figure does. |
| Built-in DAC | B | NAD C 399 has a DAC on board; the other needs an external one, which is another box, another power lead and another purchase. |
| Analogue inputs | evenly matched | The same number of line-level inputs (2). |
| Phono stage | depends | NAD C 399 has a built-in phono stage (MM) and Parasound Halo A23+ does not. Decisive if you own a turntable, completely irrelevant if you do not - and an outboard phono stage is easy to add later either way. |
| Use with a TV | depends | Only NAD C 399 has HDMI eARC, 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 C 399 has a headphone output. Worth something if you listen late, nothing if you never do. |
| Amplifier class | depends | Parasound Halo A23+ is Class A/AB and NAD C 399 is Class D. Class D runs cool and draws almost nothing at idle. Modern examples of both measure well - judge by the rest of the page. |
| Price | A | Parasound Halo A23+ costs less - $2,500 against $2,899 at list. |
A Parasound Halo A23+ B NAD C 399
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?
Neither runs away with it - they trade advantages. Let the "depends" rows and the speakers you already own settle it. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Parasound Halo A23+ is the safer partner, because how an amplifier behaves when the impedance drops matters more than its 8-ohm rating. If you play records, NAD C 399 saves you buying a phono stage; if you do not, ignore that row entirely.
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.