Brandon Jacobs is also polishing his. I suppose that makes him an elite running back.
Again, if your description of elite simply means winning Super Bowls, then by all means call Eli elite.
I tend to think elite means that you have the whole package, great (consistent) numbers and success. Eli has only two years out of eight with a QB rating over 86.4 in this passing age. His numbers don't support him being called elite.
Romo has shown elite skills as far as statistics go, and that's one of the reasons I like him more and consider him better, but he needs the success to really be considered elite. Of course, that success won't come if the defense, etc., isn't ready to do its part. (BTW, I don't think Super Bowl victories are necessary, but success in the playoffs is.)
Right now, the only elite QBs playing in the NFL IMO are Tom Brady, Aaron Rodgers, Drew Brees and Peyton Manning (although he might no longer be elite). They are the only ones with the numbers and success to deserve the tag. In fact, Ben Roethlisberger probably deserves more consideration as elite than Eli, with only two seasons out of eight below a 90.1 rating and three Super Bowl appearances (two victories).
Eli and Romo are both on the cusp, for different reasons. If Eli continues to put up numbers like he did last year, he'll be in that group. If Romo starts having the playoff success to back his numbers, he'll be in that group.