The Elite kit is the Bergepanzer 2A2....it has the rearranged stowage on the left side due to the stabilizer base plate and it has the stabilizer leg at the right rear corner.
The Perfect Scale kit is the Bergepanzer 2....it does not have the 2A2 modifications.
At a first look from the images provided I would say the Perfect Scale kit is of a higher quality than the Elite kit. I believe the Elite kit also has an incorrect angle for the front of the superstructure.