This is not really a review as such. I was not sure I understood Elegance enough to be able to do justice, so it is just some thoughts looking at the Moodle 3.0 ready version of Elegance on a dev server asking the question "What theme should we use when we move to Moodle 3.0 in January?"
I have posted my thoughts in the themes forum here: https://moodle.org/mod/forum/discuss.php?d=323916
I have been impressed with the threads in the Themes forum of Elegance users, Bas does a great job of responding to queries (as well as the other regulars of Gareth, Mary, Richard etc)
With regards, Derek