You DO NOT need a JAA NQ to get the FAA IR on the back of a JAA PPL. What you DO need to do is "meet all the requirements for the issue of a FAA PPL". This includes some night training.
I fell foul of this when I did my IR check ride. No night in my logbook. So I had to do the extra 3 hrs at night before I could do my IR.
I still don't have a NQ to this day....but have flown quite a bit at night.