Bass: The elex has better extended and more prominent subbass and has less dips or slight anomalies in the bass region. Both are detailed and quick, with the edge going to the elex for better impact and more weight imo
Transition to mid-range from bass is more coherent on the elex
Mid-range: the elex has a bit more boosted mid-range presence, not as linear sounding as the elegia, both have lots of detail, I think the elex sounds more organic here
Transition from mid-range to treble is something I prefer more on the elegia
Treble: both are well extended but I think the extra sparkle in the elex is enjoyable and makes a more sperated sound
Detail overall: I think they are around similar with a slight edge to the elex
Timbre: I somewhat prefer the elex timbre, but both are slightly metallic
Spatial recreation: I think the elex is more impressive in this regard with near 360 degree staging, although the elegia is no slouch but not as accurate
Dynamics: the elex is more dynamic, but the elegia is plenty dynamic and if you find you don’t like something too dynamic (somewhat rare) the elegia is a bit less
Openness: the elex is obviously more open sounding but the elegia is surprisingly open sounding
Build and comfort: pretty much the same but I like the elex pads a bit more. Both cables are rather shite
Amp pairing: both are easier to drive and less amp picky, but I think the elegia might respond to amps more
Overall: elegia is somewhat more neutral and very impressive for closed, but imo if you don’t prefer closed and want a bit more of a fun W, the elex is my pick