For SoilGrids we used a land mask for our predictions. This grid masks out all non-soil pixels according such as water bodies, cities, roads, mountains (bare rock). So if you want to predict soils and want to use SoilGrids as a covariate, then I think it is OK to have the NA values since these represent areas where there is no soil. At least, that is what I often do.
In the past I did fill NA gaps in grids using ArcGIS. There is the nibble tool that can do this. You might want to look into this. It is a bit of a cumbersome procedure but it works:
1) Run the IsNull tool to identify NA values and set these to 1
2) Run the Con tool: sets NoData identified on basis of IsNull to a value
3) Run the Nibble tool: Input = output of the Con tool; Mask = original raster (SoilGrids)