Ok, got some more refined impressions of the Elites after some more days with all 3 pads. For my specific taste and stack I like the OG Alcantara best.
TL;DR it's a really great headphone and I think I'll keep it long term : )
vs Utopia :
Utopia has the same resolution from a SS amp, but to me it needs to be ran off tubes ... but on tubes it trades resolution for amazing dynamics and slam. Running from tubes Elites are a way more technically proficient headphone. I would say that they are literally a smidge behind Susvara and TC but make it up with tuning and timbre.
vs TC :
I would place them in the same tier, TC has amazing technicalities and slam, but Elites takes timbre and midrange. They trade blows rather equally for me.
Today I got back to exploring Ne Obliviscaris, and Elites are a great vehicle for that. They keep up with layering of those extremely packed and nuanced mixes while still delivering great timbre, texture, drums sound excellent with great body and resonance ... generally it all sounds excellent. That is exactly why I wanted to get this set : ) I remember Empy giving me the same type of sound (Elites with OG Alcantara) but missing last 10% of detail, which Elites serve.
And then changing pads really affects the sound.
And the build is just fantastic. Even as an art piece it's worth it : )
Ok enough gushing, great headphone. My first experiences were a bit hit and miss, but I'm discovering their strenghst and loving the sound.
I would risk saying that Elites are my Susvara ... <<BLASPHEMY!! they shout taking pitchforks xD>> ... but it's true ... Elites give me more less what I wanted from Susvara

: )