No-Coverage Answer
The Nagas are mentioned in the Taygetan contact material only as part of the broader Reptilian taxonomic hierarchy — they are listed alongside Usungal, Draco, Vlash, Vlad, and Vrill as species within the regressive Reptilian control structure on Earth (213, 176, 340). They are not given a dedicated profile, and their spiritual status, positive/negative alignment, or any connection to Hindu/Buddhist Naga traditions is never discussed.
The material does not address the question of whether the Nagas venerated in South and Southeast Asian traditions are the same beings as the Nagas in the Reptilian hierarchy, nor whether any Reptilian sub-species has spiritual advancement comparable to what Hindu texts describe. The closest the material comes to addressing positive Reptilians is the Alpha Draconian profile (S-197), which describes a 50/50 split between positive and negative factions — but this applies to Alpha Dracos specifically, not to the Naga sub-species.
See also: Are there positive and negative ET races, or is it more nuanced? and Who are the Alpha Draconians? (for the broader positive/negative framework and Reptilian hierarchy)
Searched: All 834+ transcripts, enhanced topic index, themed index 05. "Naga" appears only in taxonomic lists alongside other Reptilian sub-species (213, 176, 340) — never as the subject of dedicated discussion.