I bought it with the current offer at 119€. LOT 2127. So far, I haven't had any issues compared to what I've read (they say the 1943 batch is faulty). The build quality seems top-notch with an incredible grip, it's heavier than the regular controller by 40g, 308g for the regular one with batteries and 348g for this one, something that can be felt in the hand. What I really liked is the immediate adjustment in trigger travel and the hardness that can be increased or decreased on the thumbsticks. The whole philosophy of the controller is to offer the features that the Xbox 360 and Xbox One controllers had!!! Meaning, you can put the rubber grips from the Xbox 360 on the thumbsticks and adjust the hardness just like the Xbox 360 controller! This allows all users to customize and adapt the controller with the features of two of the best controllers ever released, the Xbox 360 and Xbox One.
The case is beautiful and practical, it's great that you can charge the controller while it's inside. So far, it's the best controller with the best ergonomics I've ever held. Its battery simply never runs out. Now let's talk about the price, I believe that even though it's superior to the regular one, the triple price doesn't justify it. Its price should be around 100-120€ at most.
I also want to highlight the amazing after-sales service of Microsoft! I registered the controller on my account and instead of giving me one year of warranty, they gave me 7 months. I contacted the service directly via chat, they asked for the purchase receipt which I sent them via email, and they extended the warranty from 7 months to 24 hours!!! For now, I would give it 5/5 stars with the reservation of any future problems it might have. I would definitely deduct one star due to the price if I had bought it for 180€, but since I got it for 119€, I don't consider this price excessive considering the quality and accessories it offers.
edit1: 25/09/23 I'm coming back after 1+ year to give feedback. Well, the controller started having issues with the RB and LB buttons, sometimes they register twice or don't register at all, and the X button stopped registering. The funny thing is that I haven't "abused" it at all compared to the regular one that came with the console, which I have used extensively and even mishandled, including dropping it multiple times, yet the regular one hasn't had any issues while the Elite "fell apart" with minimal and careful use. So, it doesn't matter which batch it is, they all have problems, and despite that, Microsoft seems indifferent about it, and I say this because there are three of us in the group who bought from the latest batches, and all three of them have failed. So, 3 out of 3. Also, it seems that the 2-year warranty is given to all Microsoft controllers in the EU.
edit2: 12/10/23 I sent the controller for repair, it took 17 days for it to go and come back. They sent me the same one since it has the same serial number, although I don't know what else they might have fixed internally. They fixed the buttons that had issues, but in a weird way, the left thumbstick doesn't have a smooth feeling when you don't have the attachment on top, and the left vibration makes more noise than before. When you make 360-degree rotational movements with the thumbstick, you feel that the movement is not smooth and it's like it's "stuttering" internally. I called the service again and sent it back. Although I have mentioned multiple times the new issue with the phone, I have the feeling that they will turn it around again with the same problem. I will update regarding the 3rd edit.
edit3: 01/11/23 Okay, the controller came back and it seems to be working as it should (until the next time I send it again! lol). Also, regardless of the good service that MS has, when they return the controller from the service, they also delete the registration of the controller in your MS Account. The result is that when you try to register it again immediately, the controller shows as out of warranty and every time you have to speak to support and send them the receipt again to fix it! Obviously, this only happens to us in the EU, where the controller has a 2-year warranty.
In conclusion, although the controller is "top gun," I would not recommend it to anyone due to the quality construction issues it has.