If you're trying to understand the interjection/ejaculation soldiers exchange at any given point of their chatting, this is it. Never mind if it's lombard or else, though I believe its origin (in the song) is from Trentino (if you picked it from "Motorizzati a piè". I am half trentino and the linguistic analysis of the text here
http://www.unuciavezzano.it/canti_montagna.htm led me to that conclusion, further supported by this
http://www.corobrenta.it/armonie_di_un_popolo.html where you see at the bottom "provenienza Trentino"). In many Northern Italian dialects, including Lombard, Ligurian, Trentino, "l'è" means "it is"; in Piedmontese, we have the peculiarity of the verbal pronoun "a" ("i"/ "i-t"), a celtic loan, and we say "a l'é", shortened to "l'é".
By saying "l'è la naja" soldiers are really blaming on military life whatever goes bad/askew/wrong for them during their service. It's like saying in a different context "it's the recession", "it's 9/11", "it's the rogue governments". What soldiers believe is that once army life is over, they'll be OK! Yes, and talking about context, you know yours... so, guess right! Maurizio