I do not think so. The could have just as easily used HIB, or HAL.
Next Unit of Computing, by the way, is what NUC stands for.
Also, I thought it came from Curley on The Three Stooges.
However, I have always thought DAVE would be a good name.
Next Unit of Computing was the placeholder name that we used when introducing the initial NUC designs within Intel and in early customer engagements. The name stuck but its 'NUC' TLA (Intel *loves* TLAs) was chosen as the final product name by Intel Marketing.