Just got my pair of Elegias today, so, still playing/breaking in. So these are just initial impressions like everyone else. You can see my sources and other hp's below. These are already my favorite pair of closed headphones I have ever owned.
Up to this point I have owned T5p1 and LCD-XC. I sold the T5p's because they were just weird- some tracks sounded amazing, others sounded better on far cheaper headphones, also, I couldn't stand the fit, even though I still have my T1.1 and enjoy them.
The LCD-XC is a superior headphone to the T5p. It is better than the LCD-2 fazor in many ways since it has the X driver. However, it is honestly as heavy as a football helmet. I just couldn't take it any more and it was useless for travel- too delicate and too HUGE. Don't get me wrong, I hate selling them, but I needed real closed hp's for travel.
The Elegia obviously doesn't come into the same category of lush detail as my Utopias, but they are remarkably similar in presentation- soundstage, rich bass, detail, crisp instruments and vocals. If you like Focal sound, fit and finish, you will immediately recognize that the Elegia is a member of the family (I've also auditioned the Clears on several occasions). Some of the presentation seems recessed to me- maybe the midrange? But this is comparing it to the Utopia, so, forget it. Also, my Elegias need break in. I also wasn't impressed by my Utopias at first. This is laughable to me now. Utopia is a magical miracle from another planet.
Where the Elegia really shines for me already is in comfort. Don't know how they did it but these are about twice as comfortable as the Utopias. The pads are unlike anything I've ever seen. Like the most comfy pillows ever- same with the headband.
As others mentioned, the cables are stiff and microphonic. Pretty bad. Not sure if I will replace them yet, but, probably will. This is the only fly in the ointment as the carrying case is sweet. I'm starting to like French people again.
Also, the price is right. Personally I find these more engaging than the Aeon C's I auditioned this summer which is the closest competitor. But I could be wrong, I like Focal a lot and may be biased. I certainly was not going to carry around the Ether Flow C which is really the only other thing I considered in this category- I'm sure it is better, but it is like double the price. Don't even get me started on the HD 820, they are great, but $1000 hp's for $2400- really?
All for now, IMHO, these are a no brainer.
(but i love you for Audeze though)
