the ufw is far and away better than the elt1-- I heard both of them, and there were some remarkable differences.
1) the ufw is _tight_. For music, it's just incredible-- you can hear plucked bass strings reverberating.
2) the elt has a port, and suffers from 'port noise'. That is, in a bass-heavy scene, air is moved through the port quickly to produce the bass, and the sound is not unlike a window open in a fast-moving car. if you're sitting in front of the woofer, you also get a large amount of air moving across you, kind of like a vacuum cleaner. at modest levels in the Matrix, this was an annoyance on the elt, not present on the ufw.
3) the ufw has a built-in eq, which is nice if you're into tweaking.
4) the ufw just looks better-- it's the same weight, but a smaller package, and has piano finish on the top and mahogany-ish finish around it. I would bet, for spousal approval factor, the ufw would definitely win. elt just looks like, well, a wooden sub-- nothing special or fancy there.
just to repeat some of hectic's points...