NAOMI games are not exactly the simplest thing to dump (I laid my hands on a few cabinets, yesterday *hihihi*), and this is even more true for NAOMI type 2. I can't see anything wrong in adding code for this system, due to the lack of actual game code to run it with: and MAMEdev should think more about their sources rather than scream at people emulating "new" systems. Last time I checked the src, the code for 2001+ games was there, and then the files were replaced with clean versions: so they should think twice before pointing an accusing finger.
Evrain