I would say Elliott is more talented than Emmitt, but not better.
As for the offensive line argument, I think it's been already covered. But it's funny how when the Cowboys trotted out Derrick Lassic, Sherman Williams and Blair Thomas, they couldn't hold Emmitt's jock strap running behind the Great Wall of Dallas.
Emmitt had intangibles you just couldn't measure and was a football warrior. It's way too early to start these silly comparisons. Maybe when Zeke gets six years under his belt and has the same or more yards than Emmitt did at the same juncture in his career we can talk about him being greater than Emmitt. But it's too soon to entertain such foolishness.