Is it actually a solid state relay?, I would imagine it's FAR more likely to be a reed relay - a Naim is a high quality (and expensive) unit, so you don't want anything in the path that will reduce audio quality - and a simple pair of mechanical contacts is as good as it gets, better than any solid state solution. Another option could be an LED and LDR combination?.
I would imagine it's there simply for muting, perhaps to stop any clicks when you switch inputs etc.