The NAD is a good amp on it's own but has main-in/pre-out so that you can bypass either the amp or the preamp in the future. Good way to upgrade slowly.
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Viridian hit it right on the head. I also prefer the Rotel, but expect that you may prefer the NAD. I find the latter sounds muddy to me, but that is the "warmth" that some people like. There is a noticeable difference, and it's a matter of taste. It would be great if you could demo for yourself.
The NAD320BEE is a great unit, its the NAD entry level integrated amplifier BUT the Rotel RA972, is not the entry level Rotel integrated amplifier.
You are better off comparing something like the Rotel RA931 or 935 integrated to the NAD 320, they are in the same league in performance and cost approximately.
The 972AX is a more sophisticated piece by Rotel and cost more, it is a 60watter with a huge toroid and the unit actually weighs around 16- 17lb actually.
I prefer the Rotel in performance, slow start circuit design with plent of options as well unlike most of the entry level Rotel design of that generation. (Pre option/ Headphone /Speaker option / Detechable Powercord and remote).
Very Gutsy piece and a little more forward sounding, get the right speakers and you will be scratching your head for sure.
If your budget is tight, try it with the B&W 303 with good stands and good source, you will be moving and dancing for a while....if your budget is better, try a pair Quad 11L's or 12L's with it.........superb combo.
My experience is just the opposite. Rotel had bloated boomy bass and boosted treble that I found extremely annoying with B&W 600's. I've never found a Rotel product that was very good IMHO.
NAD was more neutral and infinitely more enjoyable with B&W.
Personally I would get the Sony SRP-P50 for $389.00.