After different researches, I have founded a solution that might be interesting for others.
There is a part of the SinkProtocolInfo of the SuperUniti which makes the "Play to" function of Windows Media Player not works when using WMA Lossless files.
Here is the solution:
You have to create 3 keys in the registry:
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows Media Player NSS\3.0\DeviceShims\Naim Audio Ltd.]
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows Media Player NSS\3.0\DeviceShims\Naim Audio Ltd.\SuperUniti]
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows Media Player NSS\3.0\DeviceShims\Naim Audio Ltd.\SuperUniti\20-004-0007]
Which correspond to the Manufacturer, Model Name, Model Number founded in
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows Media Player NSS\3.0\Devices\...
Then in [HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows Media Player NSS\3.0\DeviceShims\Naim Audio Ltd.\SuperUniti\20-004-0007] , add this entry :
"SinkProtocolInfo"="http-get:*:audio/L16;rate=44100;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=44100;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=48000;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=48000;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=96000;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=96000;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=88200;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L16;rate=88200;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=44100;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=44100;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=48000;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=48000;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=96000;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=96000;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=88200;channels=1LNA.ORG_PN=LPCM,http-get:*:audio/L24;rate=88200;channels=2LNA.ORG_PN=LPCM,http-get:*:audio/wav:*,http-get:*:audio/x-mpegurl:*,http-get:*:audio/x-ms-wmaLNA.ORG_PN=WMABASE,http-get:*:audio/x-ms-wmaLNA.ORG_PN=WMAFULL,http-get:*:application/ogg:*,http-get:*:audio/mp4:*,http-get:*:audio/x-flac:*,http-wavetunes:*:audio/x-ms-wma:*,http-get:*:audio/x-aiff:*,http-get:*:audio/x-m4a:*"
It works!
In fact this SinkProtocolInfo is the same as the original, but I removed: "http-get:*:audio/mpegLNA.ORG_PN=MP3,"
Now all my WMA Lossless files are transcoded in LPCM without quality impact, and I can use the "Play to" WMP function.
I didn't succeed to figure out if it is a bug on Naim side or on Microsoft side.