I paired the Utopia with a
SPL phonitor xe+DAC connected to my PC and really like the combination. I use the USB port to feed it content and it supports up to 768kHz (which is utterly overkill). I haven't even tried using the Utopia on the Naim HE, because that combo is so good. For me, the killer feature of the Naim HE is the network connectivity, which allows me to place it anywhere and listen to Roon without having to attach another device. The Naim is also a nice compact unit compared to the SPL, which may matter.
If you just want a desktop unit, then consider just buying a DAP and not paying for features you don't need (e.g. display, wifi, OS w/ Tidal, Qobuz, Roon, ...).