The Vive Cosmos Elite is a way better headset than the original Vive Cosmos because it does away with its biggest flaw: the inside-out tracking that simply did not work well. The Cosmos Elite is using Valve's Lighthouse Tracking which is still simply the best tracking on the consumer market. Unfortunately, in the direct comparison with the Valve Index, the Cosmos Elite has few advantages. It has a smaller FOV and worse controllers than its direct competitor. Therefore we would rather recommend the Valve Index, if you do not insist on a wireless option, which is the Cosmos Elite's biggest advantage.