I posted a few comparisons, but if you are interested, I will summarize here. I have been A/B'ing the Utopia 2022 with the Elites, easily switching back and fourth on the same track using two amps receiving the same digital signal.
I am very acclimated to the Elites by this time, they were my go to for a few months now, and as such the Nutopia initially sounded kind of flat, neutral, and boring compared to the Elites. A couple days of breaking the Utopias in and my brain acclimating, made that neutral signature very pleasing to me. Now, going back to the Elites is like a shock at how colored they are in comparison. On the Elite, the midbass region is being emphasized for warmth, mids/vocals are a little recessed, and treble/details are smoothed over. The Utopia's neutral signature and the speed of the drivers also illuminates detail and resolution that the Elites aren't being able to deliver at quite the same level. On the Elite, the last bit of detail is smoothed over, a bit hazy in comparison to the Utopia, and this makes them a little easier to enjoy with less than perfect recordings. On imaging, the Utopia is probably the best I've heard, with a perfect spherical presentation with even distance all around my head. Instruments are placed very precisely in this sphere. With the Elites, the imaging is cast a little bigger and thrown out a bit further from my head, but its less precise. The Elites give you a region where the instrument is in space, the Utopia give you the exact coordinates, if you will. Downside with the Utopia is that it is a little bass shy, with sub-bass roll-off, like most open back dynamic headphones. I don't have complaints about bass on the Elites, but I do give the Utopia a 4db bass shelf below 80hz to get them to where I want. The Chord Mojo2's DSP EQ works great for this and is very transparent. The Utopia is more punchy and dynamic sounding, as is to be expected. Things they have in common - both almost the same ease to drive, plug them into a dongle and you're good. As long as your source is good, the power requirements are never a concern. They're both fantastic headphones. Utopia is more analytical, reference, refined, with more punch and dynamics. The Elites are warmer, more comfortable, bigger sounding, and can be more enjoyable for non-critical and easy listening.