Our lab has observed this feature on presumed naticid drill holes penetrating shells of Saxolucina (Megaxinus) anodonta (Say) from the Miocene Choptank Formation, Patuxent River, Maryland, USA.
The few studies of naticid drilling predation do not seem to have addressed this issue. I recommend you look at Carriker (1981), Malacologia, 20: 403-422 (online at https://www.biodiversitylibrary.org/item/47357#page/433/mode/1up) It may be possible that in the process of dissolving the prey shell (in order to create the bore hole), that the exposed shell edges later crystallize into what appears to be nacre.
I find this highly questionable because neither naticids nor muricids are able to produce nacre! They build their shells with a crossed lamellar shell structure. Even stranger, also the lucinid that seems to have been drilled wouldn't be able to secrete nacreous shell, because also lucinids have crossed lamellar shell structure. Is you identification of the nacre based on SEM observations?