Antonio Meze:
"With ELITE, we've created something that transcends all barriers of headphone design and engineering and moves to a new, artistic, graceful level. Following in the footsteps of a successful partnership, together with Rinaro Isodynamics we managed to exceed our expectations once again and create something for the ages. It’s not mass production; it’s the craftsmanship that sparks the magic and wonder in ELITE, what makes it exciting, and these are values that we choose over any shortcuts."
While Meze is bringing all their expertise to a new level in terms of quality, comfort and aesthetics, Rinaro brings their unique take on driver design to the table, that enables sonic performance at an elite level: The Isodynamic Hybrid Array.
Which brings a number of advantages:

The driver has 2 main sections, the spiral on the bottom can reproduce treble frequencies up to 112kHz - the zigzag-pattern over the large surface area on top can move a lot of driver surface and thus reproduce mids and bass at up to 130dB SPL. Together with the 2 different kinds of earpads in the package, they deliver an unmatched combination of sound and comfort. Above all, the whole headphone is designed with one aspect in mind:

Meze wants to create a consciousness in consumers that their products are endlessly repairable through radical transparency. Nothing is hidden, closed off or glued together, everything can be replaced and repaired.
The customer should get a long time of joy and utility out of a Meze product.
Which brings us to the question:
Reviewers are saying:
I find them easy to drive, sounding great even from entry-level electronics and portable devices, their tonality is spot on, their midrange and bass performance is fabulous and their stage is among the grandest I have experienced via headphones. They have the easiest and the coolest earpad removal system, having three distinct sound signatures depending on the earpads and these are up there with some of the best headphones in the business. Build quality, design and sound quality-wise, these are as good as it gets, what’s there not to like?
If we judge based upon design and build quality, the Elite has no rivals.
It’s a remarkable achievement that pairs easily with a wide range of audio gear, musical genres, and recording quality, making it perhaps the most “accessible” option in this rarified segment of the headphone market.
The Meze Elite is a high-end headphone with no compromises in comfort, no questionable build choices or reliability issues, no absurd amplification requirements, excellent industrial design, and a sonic presentation that is both technically impressive and musically appealing. Sounds like a winner to me.
Ask me for the best price!