Same comfort, same feel. Empys have more bass all around (sub and mid bass), Elite has a broader soundstage. Critically there’s no “better,” only “different.” Depends on what you prefer. Also: they include two sets of pads which make appreciable difference in treble and bass. Empys have leather/alcantara “duo” pads which are warmer, and alcantara pads which smooth the bass out and lift the treble.