The difference is purely aesthetic - the structure and performance are strictly identical.
Infinity: matte finish (matte black), with the sole exception of the Infinity White, which has a lacquered finish.
Elite: lacquered finish, with lacquered-black accessories, two-tone painted cockpits, and a laser-cut logo on the seat brackets.
The suede bucket seat now comes with the entire GTR range, whatever the version.
In short: choose the Infinity for a clean, understated style, or the Elite for a bolder look with its two-tone lacquered finish and refined details.