Great job so far but lets start with things that bother me:

Interface:

- WSAD support for scrolling around - maybe I got used to do that while playing demigod - very useful

- Multimonitor support - either lock primary monitor so cursor cannot escape and/or enable showing some stats on other monitors.

Nothing is worse than managing to get cursor out of game monitor, clicking, bringing focus to some random app and have Elemental crash when trying to get back.

Eyefinity support would also be interesting.

- Switch to  cloth map happens too soon - on 1920x1200 and GeForce 295. Maybe an option to disable it altogether?

UI:

- units should show where they are going to - with path drawn and maybe estimated time of arrival?

- selecting multiple units is strange and unintuitive - icons are way to small (see my resolution, maybe that is the problem) and icons are overlapping.

- It is hard to see which units have moved and which haven't. Maybe some icon that shows that?

 GamePlay:

- Level up

Leveling up doesn't seem right. I have no idea what suggested level cap is but  I am going to assume level 20. Each level should add something  significant yet there shouldn't be too much difference between two characters that only have couple of levels of difference. D&D and Demigod are designs where level ups are handled in proper way. Fractional stats are just wrong - they don't do anything. Level up is a reward and you should start using that reward immediately. So, get new feat every 3 levels and new attribute (whole +1, +2 or +3) ever 4th one would be much preferred. Mana, HP and minor feat when that doesn't happen? (Minor feat would be like +1 to attack versus spiders)

- Units in city

I find units hard to find - that might be solved by HUD, we'll see. But there is still an issue with units entering the city and leaving it. As city can be larger than 1 tile we get interesting problems. I am not sure if this would work but if you create 3 cities that are each 5 tiles long - can you enter one, exit on other side, enter another one exit on other side... And travel 15 tiles for the cost of 3 moves?

Will tactical battles show whole cities? In that case position of unit in city makes sense and moving units is reasonable. Otherwise, well, it is strange and could lead to exploits and annoying gameplay mechanic.

That's it for now.