Update from the UK
This is a quote from Evo, a UK car mag ;
"Electric windows, remote central locking, CD multichanger, sun visors - what on earth's going on with the Elise ? Doubtless in preparation for its assault on the American market, Lotus has introduced an upgraded spec for top level Elises, thats what.
As well as the aforementioned goodies, "S" versions of the little Lotus get leather upolstery, carpets, interior storage nets, four speakers, driving lamps, cross drilled discs and a new insulated soft top that wards off heat and well as cold. Meanwhile the water bottle is relocated in the boot. The "S" will cost £ 25,995"