not familiar with mira but the nait is very musical with amazing pace and rhythm. Not real powerful however.
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Both are very nice integrateds for the money. Also, both have very nice mating CDP's as well. IMO, the Naim garners a little more detail while also presenting it more musically as well! Worth the extra $$$ IMO. Both pair nicely with the Totem Arro too, which is an exceptional speaker and would be appropriate to pair with either of these amps and in the appropriate price range. Maybe more information than you need or wanted? ;)
Don't know if you're still looking or not... but I just saw this thread and thought I'd chime in.
I have the Quad 21L speakers, and have listened to them via both Rega and Naim. To my ears, both brands are head and shoulders above NAD, Rotel, etc. Both Rega and Naim concentrate on PRaT - pace, rhythm, and timing. This, to me, provides a more lifelike representation of music.
As for which brand is better... I don't think that's really the case. It's more that they bounce back and forth. In other words, the Naim NAIT 5i is better than the Rega Mira 3. It provides a bit more resolution, a bit better grip on the low end, and a bit more energy and excitement... for a price. It's roughly 50% more money.
However, having said that, the Rega Cursa 3 / Maia 3 combination (preamp-amp) is a step above the Naim NAIT 5i. The Curst/Maia has an even firmer grip (more control), even higher resolution, and a 'blacker' or quieter background. All without stepping into the hyper-analytical realm that to my way of thinking actually detracts from musical enjoyment.
Of course, the Cursa / Maia costs more still. Where does one draw the line? For me, it was at that point. I could move even farther up the scale, and higher in price, and go for the Naim NAC 122x (pre) and NAIP 150x (amp). I've got to admit that I think that the 122x/150x combo is even better than the Rega Cursa/Maia... but as I said, one has to draw the line somewhere, and I just felt that the ever diminishing return on my hard-earned investement had reached the point where the added expenditure was no longer something I could justify.
Don't know if that helps, but good hunting.