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When I think elite troops, I would think they have a big advantage in discipline. So they could perform more advanced manouvers.

Examples would be proffesional line infantry that could fire by rank or fire by platoons while advancing (musket era)

And elites would be more reliable to perform tasks. For example they would advance while ordered, while conscripts might hesitate.

If 40k had a unit activation system, elite units could perhaps activate more often, while grunts maybe fail their activations sometimes.
These are just some suggestions