Is an nmr lipid panel a valuable tool to better assess heart disease risk compared to a basic lipid panel?

Yes - Based on Data. LDL cholesterol (LDL-C) is the traditional measure of LDL quantity. NMR measures LDL particle number (LDL-P). When LDL-C and LDL-P differ CHD risk tracks with LDL-P not LDL-C. Expert groups advocate use of LDL-P to judge response to therapy and guide adjustment of therapy. New data shows adjusting therapy to achieve low LDL-P results in fewer CVD events versus statin treatment to low LDL-C levels.
No. There are 2 reasons to get an NMR lipid profile: to participate in a research study and to make money for the private labs who want you to buy their product. Here is a standard risk calculator: http://cvdrisk.Nhlbi.Nih.Gov/calculator.Asp. It's free. A calcium score is expensive ; helpful if it's zero but what are you going to do differently if it's elevated?
Not necessarily. It is an excellent test although expensive and in my opinion does not always change the treatment plan. You can often infer similiar info from LDL and non-hdl cholesterol levels at a much lower cost.