ELITE are purely sales AFAIK. I don't think they even lace the wheels. There seems to be very little technical knowledge and minimal after sales support, according to most people. I've no idea who makes the rims either - the 'marble' ones look odd, I don't know if it's purely cosmetic or not (probably) but it almost looks like an external thermoplastic layer.
So, yes and no. Elite is just the brand for Xiamen Yuan'An Composites, and is owned by Yuan'An Composites.
Yuan'An composites makes the wheels, as well as their own hubs.
In fact that is all Yuan'An does. Make wheels ans hubs. Which they then market and sell under the Elite brand
Clearly I have a bias as I plonked down money to buy 5 sets, but I would not have done so without conducting some due diligence first.
They come with a 2 year warranty, but as much as I love getting stuff from China, I have yet to see a truly no hassle warranty from any manufacturer there.