You are absolutely correct on this, I had never come across any shop where bitcoin is being accepted as a mode of payment for goods and services anywhere in Nigeria, however as far as buying and selling bitcoin is concerned I used this popular forum nairaland business section where I carried out my transactions with trusted agents using an ESCROW.
gabbie, you could put out the link to that thread on Seun's nairaland site? I like to know about it because I know he placed an outright ban on speculative businesses such as Forex Trading and cryptocurrency.
Mpamaegbu, this is the thread link
http://www.nairaland.com/3190496/currency-e-currency-market-deals where I do trade my btc to fiat whenever I needed some cash I had the opportunity of trading with these guys, Sirambassador, Ibraheem001 others are ladyf and modath they are very trusted and reputable on that thread however I always recommends using an escrow because of a lot of scammers are there too, a lot of btc is traded on daily basis and one of the largest buyers are found in that forum in Nigeria.