I think all the points I was going to make have been made in earlier posts.
Taking a straight, unmodified product and I'd choose an 82 every time, but not necessarily with a 140 with no supply...
The 180 does work quite well with an 82 though, although obviously, the sound improves with a HiCap or similar.
Now, this is where I really do disagree with Mick in this instance - as has been said on other threads, the 72 can genuinely be IMPROVED with the boards mentioned earlier as suggested. These people have used the likes of 82's and 52's in the comparison and haven't, to my knowledge, altered the Naim sound out of all recognition, any more than the ZAP250 does. rather, it lifts the existing qualities to a more modern level. I mean, the current range doesn't exactly sound like Olive does it, let alone the CB era and NONE of them sound like the original bolt up range IMO.......