Comparing the two headsets from HTC, the HTC VIVE Cosmos Elite and HTC VIVE Cosmos, it’s clear to see that there are some significant differences in both hardware and software capabilities. The Cosmos Elite has a 1440 x 1700 px resolution with a minimum CPU requirement of Intel Core i5-4590 or AMD FX 8350 equivalent or better and a minimum graphics requirement of NVIDIA GeForce GTX 970 4GB, AMD Radeon R9 290 4GB equivalent or better VR Ready graphics card. Operating system is Microsoft Windows, which provides room scale and 360 tracking at a refresh rate of 90 Hz. On the other hand, the Cosmos has double the resolution with 2880 x 1700 px with all other specs being identical to that of the Elite.

Pros: HTC VIVE Cosmos Elite - Its lower resolution makes it an excellent choice for those on more budget friendly machines while still allowing for room scale gaming without too much difficulty. It also requires less GPU power than its counterpart making it easier to upgrade should you choose to do so in future.

HTC VIVE Cosmos - Its higher resolution makes this headset perfect for anyone who wants high quality immersive visuals without having to sacrifice on performance due to slower frame rates. It is great for those who want very realistic gaming experiences as well as creators who need high definition visuals in their projects.

Cons: HTC VIVE Cosmos Elite - While its lower resolution does make it slightly easier to upgrade components when necessary, its low refresh rate may lead to discomfort during longer gaming sessions due to motion sickness or fatigue caused by subpar visuals compared to other options available today.

HTC VIVE Cosmos - Its higher resolution comes with increased GPU requirements which could make upgrading more difficult later on if desired; however, this can be managed by optimizing settings properly before use if needed. Additionally, though most users will not notice any difference in response time between this headset and others in its class due to its internal processing power being equal across models – some people may find a delay during game play due to weaker components within their machine setup as opposed stronger ones present within theirs truly designed devices such as console systems etcetera..

Personal Opinion: After testing both headsets I found that the HTC VIVE COSMOS ELITE was actually quite good despite its relatively lower hardware specs comparedto the COSMOS model from HTC Vive line up; however I must admit that my overall preference definitely lies with the Vive Cosmo's larger display resolutions which offer sharper images even when played on relatively low graphical settings (providing PC specifications allow). Thus all things considered I'd give my vote towards using/buyingtheCosmos overtheElite model anytime!