So there is a new driver and new pads.
You heard that right new earpads that will likely fit also for the Empyrean.
"02. LEATHER + ALCANTARA® HYBRID
With a soft, yet durable outer finish, the HYBRID ear cushions are a new addition to our earpad family that perfectly balances the qualities of Alcantara and leather into a single design. Besides the high wearing comfort, this unique combo lowers the bass pressure and delivers an airy sound signature, in which sound waves appear to trancend the space around you to create an immersive experience."
Personally I hope that the Elite can keep the elevated Bass when using the og Empyreans leather pads.