This sounds like a feasable way of doing backups. Although, personally, I would just use rsync for the backup from NAS to b2. The second encryption should not really increase security if you’re doing it right and the restore from b2 to client in case of a failure of both client and NAS would require one additional step where in my scenario you could just restore directly from b2 to the client.
Seems like a sensible set-up to me. You should also be checking the health of the repository from time to time with restic check and restic check --read-data. Eventually you will also want to forget and prune to remove old data. If it’s automated you also ought to make sure you have a way of checking that backups to the NAS, and copies to b2, are working OK. It’s easy to set and forget
If you rsync a repo, it will be totally usable afterwards. I’ve done it many times. As a matter of fact, at home I always do repo checks against the rsynced copy to be sure I catch all possible errors.